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    <title>Practice support-explaining delay in filing of appeal</title>
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    <description>Condonation of delay in filing appeals is justified where tax authorities&#039; failure to decide rectification petitions and to follow binding instructions prevented pursuit of alternate remedies; the tribunal found such inaction and unresolved rectification requests to amount to reasonable cause for a delayed second appeal and allowed relief, while a claim for costs arising from that inaction was advanced but not expressly decided.</description>
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      <description>Condonation of delay in filing appeals is justified where tax authorities&#039; failure to decide rectification petitions and to follow binding instructions prevented pursuit of alternate remedies; the tribunal found such inaction and unresolved rectification requests to amount to reasonable cause for a delayed second appeal and allowed relief, while a claim for costs arising from that inaction was advanced but not expressly decided.</description>
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