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2013 (8) TMI 1101 - ITAT COCHINExtract: .......n 5”. 5. Viewed from the back ground of the judicial pronouncements, in our view, the reasons cited by the assessee for the delay cannot be taken as “sufficient cause”. Accordingly, we dismiss the appeal in limine, as unadmitted. 6. In the result, the appeal filed by the assessee is dismissed. Pronounced accordingly on 16-08-2013.
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