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    <title>2014 (8) TMI 957 - ITAT DELHI</title>
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    <description>The Appellate Tribunal allowed the Revenue&#039;s appeal for statistical purposes, canceling the ex parte order by the CIT(A) due to lack of opportunity for both parties to present their case. The Tribunal emphasized the importance of adhering to principles of natural justice and directed the CIT(A) to re-examine the issues after providing adequate opportunity to both parties, in compliance with the Income Tax Act. The decision highlighted the necessity of ensuring a fair chance for all parties to be heard during appellate proceedings.</description>
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      <description>The Appellate Tribunal allowed the Revenue&#039;s appeal for statistical purposes, canceling the ex parte order by the CIT(A) due to lack of opportunity for both parties to present their case. The Tribunal emphasized the importance of adhering to principles of natural justice and directed the CIT(A) to re-examine the issues after providing adequate opportunity to both parties, in compliance with the Income Tax Act. The decision highlighted the necessity of ensuring a fair chance for all parties to be heard during appellate proceedings.</description>
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