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    <title>2019 (12) TMI 745 - ITAT CHANDIGARH</title>
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    <description>The tribunal allowed the appeal filed by the assessee for statistical purposes, remanding the matter back to the CIT(A) for fresh adjudication. The CIT(A) was directed to admit the additional evidence submitted by the assessee, obtain a report from the AO on the evidence, and confront the assessee with all material before making a decision in accordance with the law. The tribunal emphasized the importance of granting the assessee a fair hearing and ensuring compliance with the principles of natural justice.</description>
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      <description>The tribunal allowed the appeal filed by the assessee for statistical purposes, remanding the matter back to the CIT(A) for fresh adjudication. The CIT(A) was directed to admit the additional evidence submitted by the assessee, obtain a report from the AO on the evidence, and confront the assessee with all material before making a decision in accordance with the law. The tribunal emphasized the importance of granting the assessee a fair hearing and ensuring compliance with the principles of natural justice.</description>
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