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2019 (4) TMI 1584 - MADRAS HIGH COURTCondonation of delay of 3599 days - legitimate reasons of delay - serious health ailments and loss in business - HELD THAT:- Though we find that no Substantial Questions of Law arises in the present case but taking a lenient and sympathetic view of the matter in view of the aforesaid facts and circumstances, where the main person looking after the business of Appellant Company suffered serious health ailments and loss in business due to which not only the proceedings before the First Appellate Court could not be attended, but also a huge delay occurred in preferring the Appeal before the learned Tribunal, we are inclined to allow the present appeal. Revenue also failed to bring on record any material on record for rebutting the averments made in the Affidavit filed by the Assessee. Request the learned Tribunal to decide the Appeal on merits. Delay condoned.
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