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2010 (10) TMI 256 - HC - Income TaxApplication of early hearing - Condonation of delay - Scrutiny - whether there was sufficient cause for non-appearance of the appellant when the appeals were called out for hearing, has digressed and taken into account irrelevant facts - it is apparent that the petitioner had requested the Tribunal to fix the matter on an early date, pursuant to which the appeals had been fixed for hearing on October 26, 2009 - Thus, when the petitioner had made application for taking up the matter at the camp to be held at Baroda, it is apparent that the petitioner was entertaining a bona fide belief that his matter would be taken up at the Baroda camp - The Tribunal, unfortunately, has adopted very hyper technical approach in the matter and has rejected the applications on totally irrelevant grounds - Appeal is disposed of
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