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    <title>2025 (12) TMI 1840 - ITAT PUNE</title>
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    <description>The Tribunal rejected the limitation objection because the miscellaneous applications were filed within time, and the earlier consolidated application had already been pursued with liberty to file separate applications for each assessment year. It also held that Rule 24 required recall of the ex parte appellate order because sufficient cause for non-appearance was shown through the medical certificate and adjournment request on health grounds. The order was treated as having been passed without effective hearing, so the appeals were restored for hearing on merits.</description>
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      <title>2025 (12) TMI 1840 - ITAT PUNE</title>
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      <description>The Tribunal rejected the limitation objection because the miscellaneous applications were filed within time, and the earlier consolidated application had already been pursued with liberty to file separate applications for each assessment year. It also held that Rule 24 required recall of the ex parte appellate order because sufficient cause for non-appearance was shown through the medical certificate and adjournment request on health grounds. The order was treated as having been passed without effective hearing, so the appeals were restored for hearing on merits.</description>
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