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    <description>The Tribunal allowed the appeals for statistical purposes, emphasizing that the revenue cannot benefit from the malfunctioning of its portal and deny the statutory right of the assessee. The order was pronounced in the open court on 30.11.2021. The Tribunal directed the Commissioner of Income Tax (Appeals) to decide the appeals filed by the assessee both physically and electronically on merit, granting the opportunity of hearing and permitting the filing of additional documents.</description>
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      <description>The Tribunal allowed the appeals for statistical purposes, emphasizing that the revenue cannot benefit from the malfunctioning of its portal and deny the statutory right of the assessee. The order was pronounced in the open court on 30.11.2021. The Tribunal directed the Commissioner of Income Tax (Appeals) to decide the appeals filed by the assessee both physically and electronically on merit, granting the opportunity of hearing and permitting the filing of additional documents.</description>
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