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    <description>An appeal against a revision order was dismissed as time-barred because it was filed beyond the prescribed limitation under section 253(3) and no request for condonation of delay was made. The Tribunal also noted the assessee did not appear at the hearing, proceeded ex parte, and declined to examine the merits of the grounds of appeal. The dismissal was therefore based entirely on limitation and not on the substantive issues raised.</description>
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      <description>An appeal against a revision order was dismissed as time-barred because it was filed beyond the prescribed limitation under section 253(3) and no request for condonation of delay was made. The Tribunal also noted the assessee did not appear at the hearing, proceeded ex parte, and declined to examine the merits of the grounds of appeal. The dismissal was therefore based entirely on limitation and not on the substantive issues raised.</description>
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