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    <description>The Tribunal allowed the appeal for statistical purposes, restoring the matter to the CIT(A) for re-adjudication on merits. The appeal was filed within the stipulated time as the assessment order was likely not served at the correct address. The Tribunal refrained from addressing the merits of the case and set it aside for fresh adjudication. The order was pronounced on 23.07.2018.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, restoring the matter to the CIT(A) for re-adjudication on merits. The appeal was filed within the stipulated time as the assessment order was likely not served at the correct address. The Tribunal refrained from addressing the merits of the case and set it aside for fresh adjudication. The order was pronounced on 23.07.2018.</description>
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