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    <title>2024 (7) TMI 788 - DELHI HIGH COURT</title>
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    <description>Delhi HC dismissed revenue&#039;s appeals filed with three-year delay after re-filing. Despite receiving tribunal order on 11.04.2019 with limitation expiring 09.08.2019, revenue filed appeals on 27.05.2022 without seeking condonation. Court found no sufficient cause for delay, noting revenue&#039;s lack of sincerity and mere chronological explanation without justification for prolonged periods between procedural stages. Revenue failed to demonstrate circumstances beyond control preventing timely filing. Applications dismissed for failure to establish grounds for condonation.</description>
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      <title>2024 (7) TMI 788 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=755568</link>
      <description>Delhi HC dismissed revenue&#039;s appeals filed with three-year delay after re-filing. Despite receiving tribunal order on 11.04.2019 with limitation expiring 09.08.2019, revenue filed appeals on 27.05.2022 without seeking condonation. Court found no sufficient cause for delay, noting revenue&#039;s lack of sincerity and mere chronological explanation without justification for prolonged periods between procedural stages. Revenue failed to demonstrate circumstances beyond control preventing timely filing. Applications dismissed for failure to establish grounds for condonation.</description>
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