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    <description>The Tribunal held that the appeal before the CIT(A) was maintainable as per the Income Tax Act provisions and CBDT Circular guidance. The CIT(A) was directed to admit and decide the appeal, giving the assessee a fair hearing. The appeal was allowed for statistical purposes, with detailed adjudication left to the CIT(A) upon admission.</description>
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      <description>The Tribunal held that the appeal before the CIT(A) was maintainable as per the Income Tax Act provisions and CBDT Circular guidance. The CIT(A) was directed to admit and decide the appeal, giving the assessee a fair hearing. The appeal was allowed for statistical purposes, with detailed adjudication left to the CIT(A) upon admission.</description>
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