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    <title>2010 (10) TMI 1238 - ITAT DELHI</title>
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    <description>The Tribunal remitted the case back to the Ld. Commissioner of Income Tax (Appeals) after finding denial of natural justice. The Tribunal emphasized the need for the assessee to be given an opportunity to submit evidence. It was highlighted that the Ld. Commissioner of Income Tax (Appeals) cannot refuse to admit additional evidence after seeking a remand report. The appeal by the assessee was allowed for statistical purposes as the issue was remitted for reconsideration with the admission of submissions and evidence.</description>
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      <description>The Tribunal remitted the case back to the Ld. Commissioner of Income Tax (Appeals) after finding denial of natural justice. The Tribunal emphasized the need for the assessee to be given an opportunity to submit evidence. It was highlighted that the Ld. Commissioner of Income Tax (Appeals) cannot refuse to admit additional evidence after seeking a remand report. The appeal by the assessee was allowed for statistical purposes as the issue was remitted for reconsideration with the admission of submissions and evidence.</description>
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