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    <description>The Tribunal condoned the delay in filing the appeal due to wrong advice from a Chartered Accountant, admitted the appeal for adjudication, and granted the assessee another opportunity for a hearing. The matter was remanded back to the ld CIT(A) to allow the assessee to present its contentions and submissions for a decision on merits after providing a reasonable opportunity. The Tribunal emphasized fairness and justice in providing the assessee with multiple chances to be heard and considered on the merits of the case.</description>
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      <description>The Tribunal condoned the delay in filing the appeal due to wrong advice from a Chartered Accountant, admitted the appeal for adjudication, and granted the assessee another opportunity for a hearing. The matter was remanded back to the ld CIT(A) to allow the assessee to present its contentions and submissions for a decision on merits after providing a reasonable opportunity. The Tribunal emphasized fairness and justice in providing the assessee with multiple chances to be heard and considered on the merits of the case.</description>
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