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The Supreme Court allowed the appeal filed by the appellant assessee against the order of the High Court which dismissed the appeal because of Delay in filing the paper book. Further, the High Court has dismissed the restoration application and furthermore dismissed the restoration application filed by the appellant assessee.

The Supreme Court held that the High Court should admit and examine the facts of the appeal and the Apex Court condones the delay and has restored the original appeal with a direction to take up the appeal together and dispose of the matters after allowing all the contesting parties. (Remanded back to High Court for adjudicating based on merits)