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    <title>1982 (9) TMI 93 - ITAT BOMBAY-C</title>
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    <description>The Tribunal allowed the appeal, holding that the delay in filing the appeal was satisfactorily explained, leading to the reversal of the CIT(A)&#039;s decision. The Tribunal found that the directors of the assessee-company were not aware of the earlier service of the demand notice, and therefore, the delay in filing the appeal was justified. Consequently, the Tribunal directed the admission of the appeal and instructed for a disposal on merits after providing reasonable opportunities for all parties to be heard.</description>
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      <title>1982 (9) TMI 93 - ITAT BOMBAY-C</title>
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      <description>The Tribunal allowed the appeal, holding that the delay in filing the appeal was satisfactorily explained, leading to the reversal of the CIT(A)&#039;s decision. The Tribunal found that the directors of the assessee-company were not aware of the earlier service of the demand notice, and therefore, the delay in filing the appeal was justified. Consequently, the Tribunal directed the admission of the appeal and instructed for a disposal on merits after providing reasonable opportunities for all parties to be heard.</description>
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