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    <description>The Tribunal acknowledged the lack of reasonable opportunity for the appellant to present its case before the Assessing Officer, leading to a decision made without adequate consideration. The Tribunal admitted the additional ground of appeal and directed a fresh assessment by the AO, emphasizing the importance of natural justice and providing a fair hearing. The previous decision was set aside without expressing any opinion on the merits, instructing compliance with the given directions for a new assessment.</description>
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