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    <title>1978 (6) TMI 29 - CALCUTTA High Court</title>
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    <description>The Tribunal accepted the misunderstanding caused by executive instructions as sufficient cause to condone the delay in filing the appeal, allowing it to be admitted despite being filed beyond the limitation period. The Court upheld the Tribunal&#039;s decision, emphasizing that if there is sufficient cause for delay and the Tribunal is satisfied, it can condone the delay even without a formal request. The appeal was ultimately found to be within the limitation period, rendering the issue of condonation moot and affirming the Tribunal&#039;s decision to admit the appeal.</description>
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    <pubDate>Thu, 01 Jun 1978 00:00:00 +0530</pubDate>
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      <title>1978 (6) TMI 29 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=37619</link>
      <description>The Tribunal accepted the misunderstanding caused by executive instructions as sufficient cause to condone the delay in filing the appeal, allowing it to be admitted despite being filed beyond the limitation period. The Court upheld the Tribunal&#039;s decision, emphasizing that if there is sufficient cause for delay and the Tribunal is satisfied, it can condone the delay even without a formal request. The appeal was ultimately found to be within the limitation period, rendering the issue of condonation moot and affirming the Tribunal&#039;s decision to admit the appeal.</description>
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      <pubDate>Thu, 01 Jun 1978 00:00:00 +0530</pubDate>
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