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2007 (8) TMI 253 - HIGH COURT BOMBAYDelay of 35 days in filing appeal cannot be said to be intentional or mala fide - Delay is condoned - Notice to assessee was returned unserved & thereafter no steps taken for effecting service - ground quoted in application for setting aside the dismissal order is that in workload, office lost sight of the fact that the matter was dismissed for default for not taking further steps - lapse on part of office of Counsel should not be suffered by applicant – appeal restored
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