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    <title>2001 (1) TMI 181 - CEGAT, MUMBAI</title>
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    <description>Delay in filing appeal was treated as bona fide where the impugned order lacked a preamble indicating appealability, the appellant relied on legal advice not to appeal immediately, and sought reconsideration promptly instead. The tribunal accepted corroborating affidavits from the advocate and director, and noted that delegation of legal or related tasks to an employee does not by itself show lack of seriousness in pursuing the matter. On that basis, the nine months and twenty-one days&#039; delay was condoned and the appeal was admitted for hearing on merits.</description>
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    <pubDate>Mon, 08 Jan 2001 00:00:00 +0530</pubDate>
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      <title>2001 (1) TMI 181 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=50500</link>
      <description>Delay in filing appeal was treated as bona fide where the impugned order lacked a preamble indicating appealability, the appellant relied on legal advice not to appeal immediately, and sought reconsideration promptly instead. The tribunal accepted corroborating affidavits from the advocate and director, and noted that delegation of legal or related tasks to an employee does not by itself show lack of seriousness in pursuing the matter. On that basis, the nine months and twenty-one days&#039; delay was condoned and the appeal was admitted for hearing on merits.</description>
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