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    <title>2012 (11) TMI 940 - ITAT MUMBAI</title>
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    <description>The Tribunal set aside the CIT(A)&#039;s ex-parte dismissal of the appeal due to the assessee&#039;s non-appearance, directing the issue to be reconsidered by the AO. The Tribunal also overturned the confirmation of the ex-parte assessment under section 144 of the Income Tax Act, instructing a fresh consideration by the AO. Additionally, the Tribunal directed the AO to properly comply with the proceedings regarding the addition of sundry creditors under section 154, emphasizing the need for a fair review.</description>
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      <description>The Tribunal set aside the CIT(A)&#039;s ex-parte dismissal of the appeal due to the assessee&#039;s non-appearance, directing the issue to be reconsidered by the AO. The Tribunal also overturned the confirmation of the ex-parte assessment under section 144 of the Income Tax Act, instructing a fresh consideration by the AO. Additionally, the Tribunal directed the AO to properly comply with the proceedings regarding the addition of sundry creditors under section 154, emphasizing the need for a fair review.</description>
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