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    <title>2022 (9) TMI 75 - ITAT DELHI</title>
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    <description>The Appellate Tribunal allowed the appeal of the assessee for statistical purposes, setting aside the Commissioner of Income Tax (Appeals) order and remanding the issue back for re-adjudication. The Tribunal emphasized the importance of providing a proper hearing opportunity and following natural justice principles, as the CIT(A) had dismissed the appeal without considering the merits of the case. The Tribunal refrained from deciding on the grounds raised by the assessee and directed a re-hearing with the submission of necessary details to ensure fairness in the process.</description>
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      <description>The Appellate Tribunal allowed the appeal of the assessee for statistical purposes, setting aside the Commissioner of Income Tax (Appeals) order and remanding the issue back for re-adjudication. The Tribunal emphasized the importance of providing a proper hearing opportunity and following natural justice principles, as the CIT(A) had dismissed the appeal without considering the merits of the case. The Tribunal refrained from deciding on the grounds raised by the assessee and directed a re-hearing with the submission of necessary details to ensure fairness in the process.</description>
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