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    <title>2023 (4) TMI 998 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal upheld the decision to dismiss three appeals filed by the assessee against the denial of waiver of late filing fee under section 234E of the Income Tax Act. The delay in filing the appeals was condoned due to the managing partner&#039;s illness. The Tribunal ruled that the letter denying waiver was not an appealable order, leading to the dismissal of the appeals.</description>
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      <description>The Tribunal upheld the decision to dismiss three appeals filed by the assessee against the denial of waiver of late filing fee under section 234E of the Income Tax Act. The delay in filing the appeals was condoned due to the managing partner&#039;s illness. The Tribunal ruled that the letter denying waiver was not an appealable order, leading to the dismissal of the appeals.</description>
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