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    <title>2019 (7) TMI 939 - KARNATAKA HIGH COURT</title>
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    <description>The Court allowed the writ petition, setting aside the Income Tax Appellate Tribunal&#039;s orders and remanding the matter for fresh consideration. The petitioner was required to deposit a cost of Rs. 5,000, and the parties were directed to appear before the Tribunal without further notice. The Court emphasized rectifying the failure of justice caused by the dismissal of the appeal and stressed the Tribunal&#039;s duty to decide cases on their merits, even in the absence of the assessee or counsel.</description>
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      <description>The Court allowed the writ petition, setting aside the Income Tax Appellate Tribunal&#039;s orders and remanding the matter for fresh consideration. The petitioner was required to deposit a cost of Rs. 5,000, and the parties were directed to appear before the Tribunal without further notice. The Court emphasized rectifying the failure of justice caused by the dismissal of the appeal and stressed the Tribunal&#039;s duty to decide cases on their merits, even in the absence of the assessee or counsel.</description>
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