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    <title>2023 (2) TMI 387 - ITAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the Misc. Application filed by the assessee, citing a delay of 923 days in filing the application seeking the recall of the Tribunal&#039;s order. The assessee&#039;s justification for the delay was deemed unreasonable, as failing to promptly review the order upon receipt was not considered a valid reason for such a significant delay. Emphasizing the importance of adhering to legal timelines, the Tribunal maintained that legal procedures must be followed, leading to the dismissal of the application due to the absence of a reasonable cause for the delay.</description>
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      <title>2023 (2) TMI 387 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=433872</link>
      <description>The Tribunal dismissed the Misc. Application filed by the assessee, citing a delay of 923 days in filing the application seeking the recall of the Tribunal&#039;s order. The assessee&#039;s justification for the delay was deemed unreasonable, as failing to promptly review the order upon receipt was not considered a valid reason for such a significant delay. Emphasizing the importance of adhering to legal timelines, the Tribunal maintained that legal procedures must be followed, leading to the dismissal of the application due to the absence of a reasonable cause for the delay.</description>
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