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    <description>ITAT Chandigarh recalled an ex parte order where the assessee showed, by application and affidavit, that it had remained unrepresented because notice of hearing was not received. Accepting the explanation as bona fide and noting that the Revenue did not object, the Tribunal invoked the proviso to Rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963 and restored the appeals to their original position.</description>
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      <description>ITAT Chandigarh recalled an ex parte order where the assessee showed, by application and affidavit, that it had remained unrepresented because notice of hearing was not received. Accepting the explanation as bona fide and noting that the Revenue did not object, the Tribunal invoked the proviso to Rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963 and restored the appeals to their original position.</description>
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