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2004 (5) TMI 521 - ITAT DELHIExtract: .......ving. In our view the affidavit of an advocate should not have been disbelieved in this manner. On the basis of the facts stated by the advocate, it is seen that default occurred on account of no fault on the part of the assessee. We, therefore, cancel this penalty and allow the appeal filed by the assessee. 3. In the result, the appeal is allowed.
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