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    <title>2016 (7) TMI 1570 - ITAT DELHI</title>
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    <description>The Tribunal allowed all three appeals of the assessee for statistical purposes, directing the restoration of the appeals to the file of the AO for fresh adjudication. The Tribunal emphasized the importance of proper verification of expenses, judicious adjudication of issues, and providing the assessee with a fair opportunity to present their case before the AO. The CIT(A) was found to have passed a cryptic order without proper appreciation of facts, leading to the unsustainability of the order.</description>
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      <description>The Tribunal allowed all three appeals of the assessee for statistical purposes, directing the restoration of the appeals to the file of the AO for fresh adjudication. The Tribunal emphasized the importance of proper verification of expenses, judicious adjudication of issues, and providing the assessee with a fair opportunity to present their case before the AO. The CIT(A) was found to have passed a cryptic order without proper appreciation of facts, leading to the unsustainability of the order.</description>
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