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    <title>2024 (11) TMI 494 - ITAT BANGALORE</title>
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    <description>The ITAT allowed the appeal, acknowledging the delay in filing due to the rectification process during the Covid-19 pandemic and the departure of key personnel. The matter was remitted to the Assessing Officer for fresh consideration, contingent upon the appellant paying Rs. 50,000 in costs and cooperating with proceedings. Failure to cooperate would result in no leniency. The appeal was allowed for statistical purposes.</description>
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      <description>The ITAT allowed the appeal, acknowledging the delay in filing due to the rectification process during the Covid-19 pandemic and the departure of key personnel. The matter was remitted to the Assessing Officer for fresh consideration, contingent upon the appellant paying Rs. 50,000 in costs and cooperating with proceedings. Failure to cooperate would result in no leniency. The appeal was allowed for statistical purposes.</description>
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