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    <description>The ITAT set aside the ex-parte order by the CIT(A) and directed a reconsideration of the appeal on its merits after granting the assessee a fair hearing. The decision emphasized the importance of providing a reasoned assessment and ensuring both parties have the opportunity to present their case. The appeal was allowed solely on procedural grounds, highlighting the necessity for a thorough and fair evaluation before making a decision.</description>
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