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    <title>2023 (8) TMI 918 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeals challenging the denial of condonation of delay by the ld. CIT(A) for AYs 2011-12 &amp;amp; 2013-14. The delay of 603 days in filing the appeal was condoned due to the indisposition of the appeal counsel for health reasons, supported by legal precedents. The Tribunal emphasized that delay should be condoned for sufficient cause and reinstated the appeals for adjudication on merits, setting aside the earlier order. The appeals of the assessee were allowed for statistical purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=441939</link>
      <description>The Tribunal allowed the appeals challenging the denial of condonation of delay by the ld. CIT(A) for AYs 2011-12 &amp;amp; 2013-14. The delay of 603 days in filing the appeal was condoned due to the indisposition of the appeal counsel for health reasons, supported by legal precedents. The Tribunal emphasized that delay should be condoned for sufficient cause and reinstated the appeals for adjudication on merits, setting aside the earlier order. The appeals of the assessee were allowed for statistical purposes.</description>
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