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    <title>2024 (12) TMI 564 - GUJARAT HIGH COURT</title>
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    <description>Gujarat HC allowed taxpayer&#039;s appeal against Tribunal&#039;s refusal to condone 2208-day delay in filing appeal. Court found Tribunal&#039;s order perverse for recording incorrect facts regarding delivery of CIT(A) order, noting department cannot be blamed when order was delivered to address mentioned in Form No. 35. HC quashed Tribunal&#039;s order, condoned the delay, and remanded matter back to Tribunal for decision on merits, ruling in favor of assessee against Revenue.</description>
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      <description>Gujarat HC allowed taxpayer&#039;s appeal against Tribunal&#039;s refusal to condone 2208-day delay in filing appeal. Court found Tribunal&#039;s order perverse for recording incorrect facts regarding delivery of CIT(A) order, noting department cannot be blamed when order was delivered to address mentioned in Form No. 35. HC quashed Tribunal&#039;s order, condoned the delay, and remanded matter back to Tribunal for decision on merits, ruling in favor of assessee against Revenue.</description>
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