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    <description>The ITAT set aside the CIT(A)&#039;s order for the assessment year 2003-04, remanding the matter for a fresh adjudication. The appellant&#039;s appeal was allowed for statistical purposes, granting them a fair opportunity to present their case before the CIT(A) for reconsideration of the disputed issues. The decision emphasized providing the appellant with a reasonable opportunity to be heard, without reflecting on the merits of the contentions raised.</description>
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      <description>The ITAT set aside the CIT(A)&#039;s order for the assessment year 2003-04, remanding the matter for a fresh adjudication. The appellant&#039;s appeal was allowed for statistical purposes, granting them a fair opportunity to present their case before the CIT(A) for reconsideration of the disputed issues. The decision emphasized providing the appellant with a reasonable opportunity to be heard, without reflecting on the merits of the contentions raised.</description>
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