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    <description>The Tribunal allowed the appeal for statistical purposes and remitted the matter back to the ld. CIT(A) for a fresh decision. The ld. CIT(A) was directed to provide the assessee with a proper opportunity for a new hearing to decide the appeal on merit. It was emphasized that the assessee must cooperate in the proceedings, and all legal remedies remain available. The Tribunal stressed the importance of affording the assessee a fair opportunity to present their case in accordance with legal principles.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes and remitted the matter back to the ld. CIT(A) for a fresh decision. The ld. CIT(A) was directed to provide the assessee with a proper opportunity for a new hearing to decide the appeal on merit. It was emphasized that the assessee must cooperate in the proceedings, and all legal remedies remain available. The Tribunal stressed the importance of affording the assessee a fair opportunity to present their case in accordance with legal principles.</description>
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