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    <title>2020 (3) TMI 944 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed all appeals filed by the assessee for statistical purposes, emphasizing the necessity for a thorough adjudication of issues on merits. The Tribunal found that the CIT(A) had not properly adjudicated the issues based on facts and circumstances, leading to the order being set aside. A fresh adjudication on merits was directed, with the assessee given the opportunity to present its case and provide detailed explanations/evidences. Cooperation from the assessee in concluding the appellate proceedings was also mandated.</description>
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      <description>The Tribunal allowed all appeals filed by the assessee for statistical purposes, emphasizing the necessity for a thorough adjudication of issues on merits. The Tribunal found that the CIT(A) had not properly adjudicated the issues based on facts and circumstances, leading to the order being set aside. A fresh adjudication on merits was directed, with the assessee given the opportunity to present its case and provide detailed explanations/evidences. Cooperation from the assessee in concluding the appellate proceedings was also mandated.</description>
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