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    <title>2021 (7) TMI 1441 - ITAT MUMBAI</title>
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    <description>ITAT Mumbai allowed the assessee&#039;s appeal for statistical purposes regarding condonation of 516 days delay in filing appeal before CIT(A). The CIT(A) had dismissed the appeal in limine, finding the assessee consciously chose not to file timely appeal. However, ITAT applied liberal approach noting the assessee was contesting similar issues for AY 2010-11. The tribunal directed delay condonation and remitted the matter to CIT(A) for merit examination, considering the ITAT order for earlier year and providing adequate hearing opportunities to the assessee.</description>
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      <title>2021 (7) TMI 1441 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=311932</link>
      <description>ITAT Mumbai allowed the assessee&#039;s appeal for statistical purposes regarding condonation of 516 days delay in filing appeal before CIT(A). The CIT(A) had dismissed the appeal in limine, finding the assessee consciously chose not to file timely appeal. However, ITAT applied liberal approach noting the assessee was contesting similar issues for AY 2010-11. The tribunal directed delay condonation and remitted the matter to CIT(A) for merit examination, considering the ITAT order for earlier year and providing adequate hearing opportunities to the assessee.</description>
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