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    <title>2015 (12) TMI 26 - ITAT KOLKATA</title>
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    <description>The Revenue&#039;s appeal challenged the deletion of additions by the CIT(A), including various expenses and claims. The Tribunal found that the CIT(A) violated Sec. 250(2) of the Income Tax Act by not providing the Assessing Officer with an opportunity to be heard. The matter was remanded to the CIT(A) for proper adjudication within three months. The appeal was allowed for statistical purposes due to the procedural irregularity, emphasizing the importance of procedural fairness in appellate proceedings.</description>
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      <description>The Revenue&#039;s appeal challenged the deletion of additions by the CIT(A), including various expenses and claims. The Tribunal found that the CIT(A) violated Sec. 250(2) of the Income Tax Act by not providing the Assessing Officer with an opportunity to be heard. The matter was remanded to the CIT(A) for proper adjudication within three months. The appeal was allowed for statistical purposes due to the procedural irregularity, emphasizing the importance of procedural fairness in appellate proceedings.</description>
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