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    <title>2019 (4) TMI 1725 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the Assessee for statistical purposes, emphasizing the importance of providing a fair opportunity for the assessee to present their case and be heard in accordance with the law. The Tribunal found that the dismissal of the appeal by the Ld. CIT(A) due to lack of proper opportunity for the assessee to be heard was unjustified, setting aside the impugned order and directing a re-decision on merits with a reasonable and sufficient opportunity for the assessee to be heard.</description>
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      <description>The Tribunal allowed the appeal of the Assessee for statistical purposes, emphasizing the importance of providing a fair opportunity for the assessee to present their case and be heard in accordance with the law. The Tribunal found that the dismissal of the appeal by the Ld. CIT(A) due to lack of proper opportunity for the assessee to be heard was unjustified, setting aside the impugned order and directing a re-decision on merits with a reasonable and sufficient opportunity for the assessee to be heard.</description>
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