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    <description>The ITAT allowed the appeal for statistical purposes, granting the appellant an opportunity to explain reasons for not imposing the penalty earlier and emphasizing compliance with the notice issued by the Assessing Officer.</description>
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      <description>The ITAT allowed the appeal for statistical purposes, granting the appellant an opportunity to explain reasons for not imposing the penalty earlier and emphasizing compliance with the notice issued by the Assessing Officer.</description>
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