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    <title>2005 (12) TMI 251 - ITAT MADRAS-C</title>
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    <description>The Tribunal allowed all three appeals by the assessee for statistical purposes, directing the Commissioner of Income-tax (Appeals) to re-examine the issues, provide reasonable opportunities for representation, and decide the matters on their merits. The primary issues involved the dismissal of an appeal for non-payment of admitted tax, penalty for concealment of income, and an ex parte order without adequate opportunity for the appellant. The Tribunal set aside the decisions and instructed reevaluation with proper consideration of the facts and providing the assessee with a fair chance to present their case.</description>
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