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2018 (9) TMI 1022 - ITAT HYDERABADCondononation of delay - Held that:- According to us, the assessee does not stand to gain anything by filing the appeal belatedly. Therefore, as held by in the case of Collector, Land Acquisition Vs. MST.Katiji & Ors. [1987 (2) TMI 61 - SUPREME COURT]. Therefore, we are inclined to condone the delay of 146 days. As regards the merits of the additions are concerned, we deem it fit and proper to remand the issue to the file of the CIT (A) for re-consideration in accordance with law after giving the assessee a fair opportunity of hearing - Assessee’s appeal is treated as allowed for statistical purposes.
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