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    <title>2015 (6) TMI 1235 - ITAT CHANDIGARH</title>
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    <description>The Tribunal set aside the ex parte decision of CIT(A) due to lack of proper opportunity of hearing, emphasizing the right to be heard as a fundamental principle of natural justice. The Tribunal remanded the matter to the AO for fresh consideration after providing the assessee with a reasonable opportunity to be heard. Additionally, the Tribunal allowed the appeal for statistical purposes regarding the addition of unexplained deposits in bank accounts under Section 69 of the Act, considering the additional evidence submitted by the assessee as crucial in determining the source of the deposits.</description>
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      <description>The Tribunal set aside the ex parte decision of CIT(A) due to lack of proper opportunity of hearing, emphasizing the right to be heard as a fundamental principle of natural justice. The Tribunal remanded the matter to the AO for fresh consideration after providing the assessee with a reasonable opportunity to be heard. Additionally, the Tribunal allowed the appeal for statistical purposes regarding the addition of unexplained deposits in bank accounts under Section 69 of the Act, considering the additional evidence submitted by the assessee as crucial in determining the source of the deposits.</description>
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