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    <description>The Tribunal allowed the appeal filed by the assessee for statistical purposes, setting aside the CIT(A)&#039;s order and directing fresh adjudication by the Assessing Officer. The Tribunal imposed a cost of Rs. 5000 for the delay in filing the appeal due to employment shift and a penalty of Rs. 5000 for non-appearance, emphasizing the importance of cooperation and evidence in income tax proceedings.</description>
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