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    <title>2021 (5) TMI 502 - ITAT KOLKATA</title>
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    <description>The Tribunal granted the Revenue&#039;s final adjournment request but rejected a six-month stay, emphasizing the need for timely decisions in income-tax proceedings. The Tribunal directed the AO to address maintainability issues promptly and scheduled the final hearing accordingly. Balancing the need for case disposal with procedural requirements, the Tribunal underscored adherence to rules and the duty of government officers to fulfill responsibilities, even during challenging times like the pandemic.</description>
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