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    <title>2012 (10) TMI 672 - ITAT, DELHI</title>
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    <description>The ITAT allowed the appeal for statistical purposes, setting aside the CIT(A)&#039;s ex parte decision due to lack of reasoning in upholding the assessment order for the Assessment Year 2006-07. The ITAT directed the CIT(A) to decide the appeal by providing a speaking order in accordance with the law, emphasizing the importance of setting out issues for determination and providing reasons for decisions under the Income-tax Act. The appeal was allowed to ensure procedural fairness and adherence to legal principles, with the order pronounced on 16th October 2012.</description>
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      <description>The ITAT allowed the appeal for statistical purposes, setting aside the CIT(A)&#039;s ex parte decision due to lack of reasoning in upholding the assessment order for the Assessment Year 2006-07. The ITAT directed the CIT(A) to decide the appeal by providing a speaking order in accordance with the law, emphasizing the importance of setting out issues for determination and providing reasons for decisions under the Income-tax Act. The appeal was allowed to ensure procedural fairness and adherence to legal principles, with the order pronounced on 16th October 2012.</description>
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