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    <title>2021 (8) TMI 498 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, setting aside the ex-parte order of the Commissioner of Income Tax (Appeals) and directing the Assessing Officer to conduct a fresh assessment with proper opportunity for the assessee to be heard. The Tribunal found that the authorities violated the principle of natural justice by not providing adequate opportunity for the assessee to present its case and by not informing the assessee about non-compliance issues. The decision stressed the importance of adhering to natural justice principles in tax proceedings for fairness and procedural regularity.</description>
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      <description>The Tribunal allowed the appeal, setting aside the ex-parte order of the Commissioner of Income Tax (Appeals) and directing the Assessing Officer to conduct a fresh assessment with proper opportunity for the assessee to be heard. The Tribunal found that the authorities violated the principle of natural justice by not providing adequate opportunity for the assessee to present its case and by not informing the assessee about non-compliance issues. The decision stressed the importance of adhering to natural justice principles in tax proceedings for fairness and procedural regularity.</description>
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