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    <description>The ITAT allowed both appeals for statistical purposes, remitting the case back to the CIT(A) for a fresh consideration. The ITAT found that the CIT(A) had passed an ex parte order without providing the assessee with a proper opportunity to be heard. The appellant&#039;s request for a new hearing to verify the payment of admitted tax was granted, emphasizing the importance of procedural fairness and natural justice in the adjudication process.</description>
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      <description>The ITAT allowed both appeals for statistical purposes, remitting the case back to the CIT(A) for a fresh consideration. The ITAT found that the CIT(A) had passed an ex parte order without providing the assessee with a proper opportunity to be heard. The appellant&#039;s request for a new hearing to verify the payment of admitted tax was granted, emphasizing the importance of procedural fairness and natural justice in the adjudication process.</description>
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