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    <title>2013 (12) TMI 825 - ITAT MUMBAI</title>
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    <description>The ITAT found that the CIT(A) erred in dismissing the appeals without providing the assessee an opportunity to be heard. The ITAT directed the CIT(A) to reconsider the appeals on all grounds raised by the assessee, emphasizing the importance of a fair hearing. The ITAT did not express an opinion on other grounds, leaving them for re-adjudication by the CIT(A). The appeals were considered allowed for statistical purposes, and the CIT(A) was instructed to comprehensively re-adjudicate the appeals to rectify the procedural errors.</description>
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    <pubDate>Mon, 21 Oct 2013 00:00:00 +0530</pubDate>
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      <title>2013 (12) TMI 825 - ITAT MUMBAI</title>
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      <description>The ITAT found that the CIT(A) erred in dismissing the appeals without providing the assessee an opportunity to be heard. The ITAT directed the CIT(A) to reconsider the appeals on all grounds raised by the assessee, emphasizing the importance of a fair hearing. The ITAT did not express an opinion on other grounds, leaving them for re-adjudication by the CIT(A). The appeals were considered allowed for statistical purposes, and the CIT(A) was instructed to comprehensively re-adjudicate the appeals to rectify the procedural errors.</description>
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      <pubDate>Mon, 21 Oct 2013 00:00:00 +0530</pubDate>
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