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2012 (1) TMI 53 - ALLAHABAD HIGH COURTRejection of application for condonation of delay – consequently dismissal of appeal on ground of limitation by Tribunal – papers of appeal were misplaced by counsel of assessee - Held that:- Tribunal ought to have taken a lenient view in the matter after all the appellant was not going to gain anything by not filing the appeal and the reasons given by the appellant was the mistake of its counsel who had also filed his personal affidavit. Therefore, Tribunal is directed to decide the appeal in accordance with law – Decided in favor of assessee.
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