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    <description>The Tribunal remanded the case back to the CIT(A) after finding errors in the ex-parte order for AY 2013-14 and AY 2014-15. The CIT(A) was directed to provide the assessee with a final opportunity to present its case and decide based on facts and law. The Tribunal also addressed the lack of opportunity to present evidence, failure to decide on merits, and non-consideration of statutory provisions, partially allowing the appeals for statistical purposes. This decision aimed to ensure a fair examination of the issues raised by the appellant.</description>
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