Tribunal Dismisses Delay Condonation and Appeal, Assessee Left Without Remedy; Raises Concerns Over Initial Rejection Impact.

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....Condonation of delay - Assessee cannot be left remediless solely on the ground that he has been turned down at the very threshold, that is, at the stage of delay condonation petition. What is important to note from the impugned order is that while dismissing the application for condonation of delay, the Tribunal dismissed the appeal itself.....