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<h1>Appeals granted due to delay, lack of chance to be heard, assessments invalidated.</h1> The appeals were filed against the Commissioner's order due to non-residence and change of representatives causing delay. The delay was excused, and the ... - The appeals were filed against the Commissioner's order, citing non-residence and change of representatives as reasons for delay. The delay was condoned, and the appeals were taken up for hearing. Assessee was denied adequate opportunity to be heard during ex parte assessments, assessments set aside, and remitted for fresh assessments. Appeals allowed for statistical purposes.
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