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2019 (4) TMI 1976 - HC - Income TaxCondonation of delay - declining to entertain the delay of 1158 days in filing the appeal - ex-parte order was passed - HELD THAT:- We are of the view that appropriate interference is called for. Merely holding technicalities against the assessee is not just and fair in the facts of this case. The reason for the delay would also have to be considered. The reason assigned by the assessee being just and reasonable, in our view constitutes sufficient cause. We are of the view that the rights of the parties are required to be decided on merits and not on merely technicalities. Hence, on these grounds the appeal is allowed. The delay in filing the appeal before the Tribunal is condoned. The appeal is restored to file.
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