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2022 (5) TMI 732 - ITAT CHENNAICondonation of delay - Revision u/s 263 - appeal is time barred by 95 days and the assessee has filed affidavit stating the reasons - assessee in his affidavit stated the reasons that he has received intimation u/s.143(1) of the Act and according to the same, the assessee’s legal consultant stated that intimation is factually incorrect and application for rectification u/s.154 of the Act shall be filed - HELD THAT:- We noted from the application for condonation and affidavit filed, that the reasons stated are for the intimation order passed u/s.143(1) of the Act and not the revision order. Hence, we find no reason to condone the delay and hence, the appeal is dismissed as barred by limitation.
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