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    <description>The Tribunal remanded the penalty appeal back to the CIT(A) for a fresh decision after finding that the Assessing Officer passed the assessment order hastily without giving the assessee a proper opportunity to respond. The Tribunal emphasized the importance of adhering to the principles of natural justice and providing adequate opportunities for the assessee to present their case. The appeal of the assessee was allowed for statistical purposes, stressing the need for a fair and just process in tax proceedings.</description>
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