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    <title>2006 (7) TMI 261 - ITAT DELHI-G</title>
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    <description>The Tribunal set aside the CIT(A)&#039;s order due to non-service of notice of hearing, granting the assessee a fresh opportunity to be heard. The Tribunal found that the lack of proper notice deprived the assessee of a fair hearing, necessitating a new hearing for the assessee to present their case. The appeal was allowed for statistical purposes, with both parties consenting to the decision and the assessee agreeing to appear before the CIT(A) within a specified timeframe for further directions on the date of the hearing.</description>
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      <description>The Tribunal set aside the CIT(A)&#039;s order due to non-service of notice of hearing, granting the assessee a fresh opportunity to be heard. The Tribunal found that the lack of proper notice deprived the assessee of a fair hearing, necessitating a new hearing for the assessee to present their case. The appeal was allowed for statistical purposes, with both parties consenting to the decision and the assessee agreeing to appear before the CIT(A) within a specified timeframe for further directions on the date of the hearing.</description>
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