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    <description>The Tribunal allowed the appeals filed by the assessee for statistical purposes, condoned the delay in filing the appeals before the CIT(A), and remitted the issue of the levy of fees under section 234E through intimation under section 200A to the CIT(A) for a decision on merits. The CIT(A) was directed to afford a reasonable opportunity of being heard to the assessee before making a decision.</description>
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      <description>The Tribunal allowed the appeals filed by the assessee for statistical purposes, condoned the delay in filing the appeals before the CIT(A), and remitted the issue of the levy of fees under section 234E through intimation under section 200A to the CIT(A) for a decision on merits. The CIT(A) was directed to afford a reasonable opportunity of being heard to the assessee before making a decision.</description>
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