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    <description>The Appellate Tribunal directed the case back to the CIT(A) for reconsideration, emphasizing the importance of providing a reasonable opportunity of hearing before disposing of an appeal. The Tribunal instructed the CIT(A) to allow the assessee to present necessary evidence and explain the case without unnecessary adjournments. Consequently, the appeal filed by the assessee was treated as allowed for statistical purposes, with the order pronounced on 3rd November 2021.</description>
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