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    <description>The Tribunal allowed the appeal for statistical purposes, condoning the delay in filing the appeal for Assessment Year 2007-08 due to the assessee&#039;s non-resident status and granted a fresh hearing. The decision emphasized the importance of upholding principles of natural justice and fair play, ensuring the right to be heard and providing sufficient opportunity for the assessee to present their case before the Commissioner for de novo adjudication.</description>
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