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    <title>2025 (10) TMI 133 - ITAT MUMBAI</title>
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    <description>ITAT held the appeal was within time because the intimation order dated 13 Sept 2022 was served on the assessee only on 11 May 2023, making the 9 June 2023 appeal to CIT(A) timely under section 249(2). ITAT found CIT(A) erred in treating the appeal as time-barred, set aside that finding, and remitted the matter to CIT(A) for fresh adjudication confined to the merits of the grounds raised. Appeal allowed for statistical purposes.</description>
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      <description>ITAT held the appeal was within time because the intimation order dated 13 Sept 2022 was served on the assessee only on 11 May 2023, making the 9 June 2023 appeal to CIT(A) timely under section 249(2). ITAT found CIT(A) erred in treating the appeal as time-barred, set aside that finding, and remitted the matter to CIT(A) for fresh adjudication confined to the merits of the grounds raised. Appeal allowed for statistical purposes.</description>
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