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    <description>ITAT HYDERABAD - AT refused to condone a 539-day delay in filing the appeal, finding the appellant&#039;s reasons general, unsupported by dates or evidence, and not showing sufficient cause or circumstances beyond control. Applying settled Supreme Court principles that limitation must be strictly enforced against gross negligence or inaction, the Tribunal declined to extend a liberal approach and dismissed the appeal in limine for non-admission.</description>
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