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    <title>2013 (11) TMI 1645 - ITAT PUNE</title>
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    <description>The ITAT Pune set aside the CIT(A)&#039;s order dismissing the appeal for non-attendance, emphasizing the importance of a fair hearing as per natural justice principles. The case was remanded back to CIT(A) for a proper opportunity of being heard. The appeal was allowed for statistical purposes, focusing on procedural fairness rather than the substantive issue of disallowance of amortization of premium on Govt. Securities. The judgment highlighted the significance of due process and the right to a fair hearing for all parties involved.</description>
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