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    <title>2022 (3) TMI 884 - ITAT DELHI</title>
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    <description>The appeal was filed against the order of Ld. CIT(A) for the assessment year 2010-11, challenging the addition of Rs. 15,00,000 made by Ld. AO under section 68 of The Act. The Tribunal found that the appeal was initially dismissed due to non-compliance with advance tax provisions. However, in the interest of natural justice, the Tribunal set aside the CIT(A)&#039;s order, allowing the grounds raised by the assessee for reconsideration. Ultimately, the appeal was allowed for statistical purposes, reinstating the case for further consideration by the CIT(A) to ensure fair proceedings and the right to present a case adequately.</description>
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      <link>https://www.taxtmi.com/caselaws?id=419846</link>
      <description>The appeal was filed against the order of Ld. CIT(A) for the assessment year 2010-11, challenging the addition of Rs. 15,00,000 made by Ld. AO under section 68 of The Act. The Tribunal found that the appeal was initially dismissed due to non-compliance with advance tax provisions. However, in the interest of natural justice, the Tribunal set aside the CIT(A)&#039;s order, allowing the grounds raised by the assessee for reconsideration. Ultimately, the appeal was allowed for statistical purposes, reinstating the case for further consideration by the CIT(A) to ensure fair proceedings and the right to present a case adequately.</description>
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