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    <title>2018 (4) TMI 248 - ITAT DELHI</title>
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    <description>The Tribunal set aside the CIT(A)&#039;s decision due to lack of proper opportunity for the assessee to be heard. The CIT(A) passed an ex-parte order without serving notice for the hearing date or allowing the filing of necessary documents. The matter was remanded to the CIT(A) for fresh adjudication with proper opportunity for both parties to present their case. The appeals of both the department and the assessee were allowed for statistical purposes.</description>
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      <description>The Tribunal set aside the CIT(A)&#039;s decision due to lack of proper opportunity for the assessee to be heard. The CIT(A) passed an ex-parte order without serving notice for the hearing date or allowing the filing of necessary documents. The matter was remanded to the CIT(A) for fresh adjudication with proper opportunity for both parties to present their case. The appeals of both the department and the assessee were allowed for statistical purposes.</description>
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