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2017 (2) TMI 1250 - PUNJAB AND HARYANA HIGH COURTCondonation of delay - Held that:- We find that the authorities below should have decided the appeal on merits instead of dismissing it straightway on the ground of delay and laches, inasmuch as the assessee-appellant has been able to show reasonable cause in delayed filing of the appeal. The explanation furnished by the assessee in not approaching the appellate authority, as noticed above, appears to be plausible. In view of the above discussion, the appeal is allowed.
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