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    <title>2023 (5) TMI 833 - ITAT MUMBAI</title>
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    <description>The Appellate Tribunal allowed the appeal by the assessee challenging the order under the Income Tax Act, 1961. The Tribunal found that the Commissioner of Income Tax (Appeals) erred in dismissing the appeal without granting a personal hearing, violating the Faceless Appeal Scheme, 2021. The impugned order was set aside, and the appeal was directed to be restored for de novo adjudication after granting the opportunity for personal hearing. The appeal by the assessee was allowed for statistical purposes.</description>
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      <description>The Appellate Tribunal allowed the appeal by the assessee challenging the order under the Income Tax Act, 1961. The Tribunal found that the Commissioner of Income Tax (Appeals) erred in dismissing the appeal without granting a personal hearing, violating the Faceless Appeal Scheme, 2021. The impugned order was set aside, and the appeal was directed to be restored for de novo adjudication after granting the opportunity for personal hearing. The appeal by the assessee was allowed for statistical purposes.</description>
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