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    <title>1987 (9) TMI 51 - HIGH COURT OF DELHI AT NEW DELH</title>
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      <link>https://www.taxtmi.com/caselaws?id=42066</link>
      <description>Delay in filing appeals before the Tribunal was explained by reference to the petitioner&#039;s status as a public sector undertaking, the need for administrative approval from the Ministry, inter-departmental correspondence, and temporary staffing constraints caused by transfers and additional charge. Those facts were accepted as sufficient cause, and a liberal approach to condonation was applied. The delay was therefore condoned, the impugned order was quashed, and the matters were remitted to the Tribunal for decision in accordance with law.</description>
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