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2017 (11) TMI 641 - HC - Income TaxCondonation of delay - Held that:- This application is filed by the revenue seeking condonation of delay of two days in filing the Tax Appeal. Looking to the miniscule nature of delay and the explanation rendered in Civil Application, we are inclined to condone the delay. Issuing notice to the respondent would only cause unnecessary and avoidable inconvenience and possible cost. Delay is, therefore, condoned.
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