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    <title>2022 (9) TMI 573 - ITAT GUWAHATI</title>
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    <description>The appeal of the assessee against the order passed by the Commissioner of Income Tax (Appeals) for the assessment year 2014-15 was allowed for statistical purposes. The case was restored to the Commissioner of Income Tax (Appeals) for fresh adjudication due to the lack of a reasonable opportunity for the assessee to present their case before the enhancement of assessed income. The Tribunal emphasized the importance of providing necessary details promptly and not seeking adjournments without valid reasons. The decision was announced in open court on 10-08-2022.</description>
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      <description>The appeal of the assessee against the order passed by the Commissioner of Income Tax (Appeals) for the assessment year 2014-15 was allowed for statistical purposes. The case was restored to the Commissioner of Income Tax (Appeals) for fresh adjudication due to the lack of a reasonable opportunity for the assessee to present their case before the enhancement of assessed income. The Tribunal emphasized the importance of providing necessary details promptly and not seeking adjournments without valid reasons. The decision was announced in open court on 10-08-2022.</description>
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