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    <title>2013 (4) TMI 317 - ITAT HYDERABAD</title>
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    <description>The Appellate Tribunal condoned the delay in filing the appeal by the assessee and admitted it for adjudication. The Income-tax Appellate Tribunal directed a fresh disposal of the appeal by the CIT(A) on all issues after setting aside the initial dismissal, emphasizing the need for a reasonable opportunity of hearing to the assessee. The Tribunal granted the assessee&#039;s counsel&#039;s request for another chance to present the case before the CIT(A) and allowed the appeal for statistical purposes, remitting the matter back for further proceedings.</description>
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      <description>The Appellate Tribunal condoned the delay in filing the appeal by the assessee and admitted it for adjudication. The Income-tax Appellate Tribunal directed a fresh disposal of the appeal by the CIT(A) on all issues after setting aside the initial dismissal, emphasizing the need for a reasonable opportunity of hearing to the assessee. The Tribunal granted the assessee&#039;s counsel&#039;s request for another chance to present the case before the CIT(A) and allowed the appeal for statistical purposes, remitting the matter back for further proceedings.</description>
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