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    <title>2021 (7) TMI 79 - ITAT KOLKATA</title>
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    <description>The Tribunal set aside the order of the ld. Commissioner of Income Tax (Appeals) and remitted the matter back for a fresh disposal, as the assessee was not given proper opportunity to be heard before the appeal was dismissed ex-parte. The ld. CIT(Appeals) was directed to pass a reasoned order after providing adequate opportunity for the assessee to present their case. The appeal was treated as allowed for statistical purposes, with instructions for the assessee to comply and cooperate for expeditious disposal.</description>
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      <description>The Tribunal set aside the order of the ld. Commissioner of Income Tax (Appeals) and remitted the matter back for a fresh disposal, as the assessee was not given proper opportunity to be heard before the appeal was dismissed ex-parte. The ld. CIT(Appeals) was directed to pass a reasoned order after providing adequate opportunity for the assessee to present their case. The appeal was treated as allowed for statistical purposes, with instructions for the assessee to comply and cooperate for expeditious disposal.</description>
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