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    <description>The court set aside the Tribunal&#039;s order dismissing the appeal ex parte without considering the merits or granting another hearing opportunity. Citing relevant precedents and Rule 24 of the Income-tax (Appellate Tribunal) Rules, the court emphasized that the Tribunal must assess the case&#039;s merits before dismissal. The matter was remitted back to the Tribunal for adjudication on the merits, with no order as to costs.</description>
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      <description>The court set aside the Tribunal&#039;s order dismissing the appeal ex parte without considering the merits or granting another hearing opportunity. Citing relevant precedents and Rule 24 of the Income-tax (Appellate Tribunal) Rules, the court emphasized that the Tribunal must assess the case&#039;s merits before dismissal. The matter was remitted back to the Tribunal for adjudication on the merits, with no order as to costs.</description>
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