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    <title>2020 (12) TMI 969 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal filed by the assessee for statistical purposes, directing the CIT(A) to adjudicate the issues on merits. The decision was influenced by the assessee&#039;s bona fide belief, the A.O.&#039;s assurance regarding the demand&#039;s abeyance, and judicial precedents favoring the condonation of delays for substantial justice. The order was pronounced on November 20, 2020.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee for statistical purposes, directing the CIT(A) to adjudicate the issues on merits. The decision was influenced by the assessee&#039;s bona fide belief, the A.O.&#039;s assurance regarding the demand&#039;s abeyance, and judicial precedents favoring the condonation of delays for substantial justice. The order was pronounced on November 20, 2020.</description>
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