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    <title>2024 (4) TMI 984 - ITAT RAIPUR</title>
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    <description>ITAT Raipur dismissed the assessee&#039;s appeal for 17-day delay in filing. Despite depositing fees on 27.01.2024, the assessee delayed filing until 20.02.2024, claiming illness from 30.01.2024. The Tribunal found the explanation unsubstantiated and noted the assessee&#039;s pattern of non-participation before lower authorities (A.O. and CIT(Appeals)), resulting in ex-parte orders. The Tribunal refused to condone the delay, stating it would set a wrong precedent and dismissed the appeal.</description>
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      <title>2024 (4) TMI 984 - ITAT RAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=751803</link>
      <description>ITAT Raipur dismissed the assessee&#039;s appeal for 17-day delay in filing. Despite depositing fees on 27.01.2024, the assessee delayed filing until 20.02.2024, claiming illness from 30.01.2024. The Tribunal found the explanation unsubstantiated and noted the assessee&#039;s pattern of non-participation before lower authorities (A.O. and CIT(Appeals)), resulting in ex-parte orders. The Tribunal refused to condone the delay, stating it would set a wrong precedent and dismissed the appeal.</description>
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      <pubDate>Tue, 23 Apr 2024 00:00:00 +0530</pubDate>
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