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    <description>The Tribunal set aside the ex parte order of the ld. CIT(A) and directed a fresh consideration on merits, emphasizing procedural fairness and adherence to natural justice principles. The assessee was given the opportunity to appear before the ld. CIT(A) within two months, with liberty granted to pass an order considering the material on record. The appeal was allowed for statistical purposes only, ensuring the assessee&#039;s right to a fair hearing and due process in tax assessment proceedings.</description>
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      <description>The Tribunal set aside the ex parte order of the ld. CIT(A) and directed a fresh consideration on merits, emphasizing procedural fairness and adherence to natural justice principles. The assessee was given the opportunity to appear before the ld. CIT(A) within two months, with liberty granted to pass an order considering the material on record. The appeal was allowed for statistical purposes only, ensuring the assessee&#039;s right to a fair hearing and due process in tax assessment proceedings.</description>
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