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    <description>The ITAT Varanasi set aside the appellate order dismissing the appeal in limine and remanded the matter to the CIT(A) for fresh adjudication. The CIT(A) was directed to provide the assessee with a proper opportunity for hearing, pass a reasoned order on all issues raised, and consider the evidence submitted. The appeal was allowed for statistical purposes, emphasizing adherence to principles of natural justice and proper adjudication on merits for the assessment year 2013-14.</description>
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