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    <description>The Tribunal allowed the assessee&#039;s appeals for statistical purposes, setting aside the CIT(A)&#039;s orders and remanding the matters for a decision on merits after condoning the delay and allowing rectification of defects in the appeal memos. The Tribunal also remanded the penalty matters to the Assessing Officer to reconsider the imposition of penalties based on the outcome of the quantum appeals.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeals for statistical purposes, setting aside the CIT(A)&#039;s orders and remanding the matters for a decision on merits after condoning the delay and allowing rectification of defects in the appeal memos. The Tribunal also remanded the penalty matters to the Assessing Officer to reconsider the imposition of penalties based on the outcome of the quantum appeals.</description>
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