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    <title>2021 (4) TMI 197 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, condoning the delay of 344 days in filing the appeal due to valid reasons provided by the Assessee&#039;s Director. The Tribunal considered the CIT(A)&#039;s order as ex-parte, noting discrepancies in notice service and non-appearance by the Assessee, attributing it to reasonable causes. The order of the CIT(A) was set aside, and issues were remanded for fresh consideration, emphasizing cooperation for prompt resolution. The decision aimed to ensure a fair opportunity for the Assessee to present their case and expedite the appeal process.</description>
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      <title>2021 (4) TMI 197 - ITAT BANGALORE</title>
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      <description>The Tribunal allowed the appeal for statistical purposes, condoning the delay of 344 days in filing the appeal due to valid reasons provided by the Assessee&#039;s Director. The Tribunal considered the CIT(A)&#039;s order as ex-parte, noting discrepancies in notice service and non-appearance by the Assessee, attributing it to reasonable causes. The order of the CIT(A) was set aside, and issues were remanded for fresh consideration, emphasizing cooperation for prompt resolution. The decision aimed to ensure a fair opportunity for the Assessee to present their case and expedite the appeal process.</description>
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