1990 (7) TMI 151

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....llant on 28th June, 1989 when time was granted to the Department to remove the defect by 14th Aug., 1989. The Department unfortunately made no compliance. Another opportunity was, therefore, given to the Department to do the needful on 11th June, 1990. It was promised by the Departmental Representative that urgent steps would be initiated by him to get the mistake corrected and that a least a fort....

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.... grant one more opportunity to the ITO to do the needful. On behalf of the assessee, it was stressed that almost a year to the day has elapsed since original directions were given to the Department to rectify the mistake and yet it has chosen to remain indifferent to the requirement of the Tribunal. As such, it was requested that further opportunity should not be granted to the appellant and that ....

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....nal, instead of rejecting the appeal straightaway, gave an opportunity to the appellant to file the appeal in the proper form vide its order dt. 28th June, 1989, when the appellant was required to file the appeal in correct form upto 14th Aug, 1989. The form was not filed within time. On 11thg June, 1990, one more opportunity was given to file the appeal in the correct form on or before 26th June,....