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    <description>The Appellate Tribunal rectified an error in judgment by accepting the assessee&#039;s application regarding the omission to decide certain grounds in a previous order. The Tribunal recalled the order, restored the appeal for further consideration, and emphasized the importance of addressing all raised grounds to provide a fair opportunity for the assessee to be heard. This decision underscores the principles of natural justice and procedural fairness, ensuring all issues raised are adequately considered in judicial proceedings. The judgment highlights the significance of rectifying errors promptly to uphold the integrity of the legal system.</description>
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