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    <description>The Tribunal set aside the order disallowing the claimed loss, remanding the matter for fresh adjudication due to the CIT(A)&#039;s error in passing an ex-parte order without proper notice. Emphasizing procedural fairness, the Tribunal allowed the appeal for statistical purposes, stressing the importance of providing opportunities for parties to present their case in tax disputes and upholding principles of natural justice in assessment proceedings.</description>
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