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    <title>2023 (2) TMI 595 - MADHYA PRADESH HIGH COURT</title>
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    <description>The High Court allowed the appeal under Section 260A of the Income Tax Act, setting aside the ITAT&#039;s orders due to the appellant&#039;s &#039;sufficient cause&#039; for delay in filing. The matter was remanded back to the ITAT for a fresh decision within three months, emphasizing the right to appeal and ensuring the appellant is not remedyless. Compliance with rules was directed, and the parties were instructed to appear before the ITAT for further proceedings.</description>
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      <description>The High Court allowed the appeal under Section 260A of the Income Tax Act, setting aside the ITAT&#039;s orders due to the appellant&#039;s &#039;sufficient cause&#039; for delay in filing. The matter was remanded back to the ITAT for a fresh decision within three months, emphasizing the right to appeal and ensuring the appellant is not remedyless. Compliance with rules was directed, and the parties were instructed to appear before the ITAT for further proceedings.</description>
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