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    <title>2018 (4) TMI 1414 - ITAT KOLKATA</title>
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    <description>The Tribunal remanded the case back to the Commissioner of Income Tax (Appeals) due to lack of proper opportunity for the assessee to present its case, emphasizing the importance of adhering to principles of natural justice. The assessee was directed not to seek further adjournments and was given the chance to submit evidence and explanations. The appeal was allowed for statistical purposes, highlighting the significance of providing a fair hearing and adequate opportunity for argument in tax matters.</description>
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      <description>The Tribunal remanded the case back to the Commissioner of Income Tax (Appeals) due to lack of proper opportunity for the assessee to present its case, emphasizing the importance of adhering to principles of natural justice. The assessee was directed not to seek further adjournments and was given the chance to submit evidence and explanations. The appeal was allowed for statistical purposes, highlighting the significance of providing a fair hearing and adequate opportunity for argument in tax matters.</description>
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