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2022 (12) TMI 1390 - ITAT CHENNAICondonation of delay of 449 days in filing the appeal before the Tribunal - HELD THAT:- Reasons given by the assessee in the affidavit does not come under reasonable cause for condonation of delay, as prescribed under the Act and thus, we reject the petition filed by the assessee for condonation of delay. The case law relied on by assessee in the case of Collector, Land Acquisition vs. MST. Katiji & Ors.[1987 (2) TMI 61 - SUPREME COURT] has no application to the facts of the present case. Since we have rejected the petition for condonation of delay of 449 days in filing the appeal before the Tribunal, the appeal filed by the assessee is not maintainable and accordingly, the appeal filed by the assessee is dismissed.
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