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    <title>2020 (11) TMI 90 - ITAT GUWAHATI</title>
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    <description>The Tribunal set aside the ex-parte order of the Ld. CIT(A) in the case involving a stay of outstanding demand for A.Y. 2011-12. The assessee was not given a proper opportunity to be heard, leading to the matter being remitted back to the Ld. CIT(A) for fresh disposal. The Tribunal emphasized the importance of providing the assessee with a fair hearing. The stay application was dismissed as it became infructuous after the appeal disposal, with the appeal treated as allowed for statistical purposes.</description>
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