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    <title>2012 (12) TMI 991 - GUJARAT HIGH COURT</title>
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    <description>The court found that the Tribunal erred in dismissing the appeal for want of prosecution without addressing the merits. The Tribunal&#039;s decision was set aside, and the matter was remanded for adjudication on merits. The appeal was allowed in favor of the assessee, emphasizing the necessity of deciding appeals on merits in accordance with Rule 24 and relevant case laws.</description>
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      <description>The court found that the Tribunal erred in dismissing the appeal for want of prosecution without addressing the merits. The Tribunal&#039;s decision was set aside, and the matter was remanded for adjudication on merits. The appeal was allowed in favor of the assessee, emphasizing the necessity of deciding appeals on merits in accordance with Rule 24 and relevant case laws.</description>
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