2013 (5) TMI 5

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Full Text of the Document

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....ndonation of delay is filed by the assessee for belated filing of the appeal before this bench. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the appellants application for condonation of delay before this bench is for belated filing of the appeal by three years and seven days after receipt of the order in appeal. 4. The applicant has tried to justify ....