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    <description>The ITAT allowed the appeals of the assessees for statistical purposes, emphasizing the importance of fair hearings and due process in appellate proceedings. The decision to restore the appeals to the CIT(A) for fresh adjudication after providing adequate hearing opportunities reflects the ITAT&#039;s commitment to upholding principles of natural justice and ensuring a fair and just resolution for all parties involved in the legal proceedings. The assessees were directed to cooperate with the appellate process before the CIT(A) to facilitate a comprehensive and unbiased review of the issues raised in the appeals.</description>
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