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    <description>The Tribunal allowed the appeal for statistical purposes, directing the assessee to appear before the CIT (A) without seeking adjournment. Failure to comply would result in appropriate action by the CIT (A). The Tribunal restored the issue to the CIT (A) for fresh adjudication, imposing a cost of Rs.10,000 on the assessee for non-cooperation, to be paid to the PM&#039;s Relief Fund.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, directing the assessee to appear before the CIT (A) without seeking adjournment. Failure to comply would result in appropriate action by the CIT (A). The Tribunal restored the issue to the CIT (A) for fresh adjudication, imposing a cost of Rs.10,000 on the assessee for non-cooperation, to be paid to the PM&#039;s Relief Fund.</description>
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