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2012 (10) TMI 1187 - GUJARAT HIGH COURTExtract: ....... appeal before the Tribunal after some delay. In our view, such delay ought to have been condoned. 6. In the facts of the present case, therefore, we are inclined to reverse the impugned order of the Tribunal. The question is answered in favour of the appellant. The appeal is allowed. The Tribunal would now hear the assessee's appeal on merits.
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