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    <title>2019 (6) TMI 1706 - ITAT CHENNAI</title>
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    <description>The Appellate Tribunal remitted the case back to the Assessing Officer for a fresh examination after considering the Authorized Representative&#039;s valid explanation for non-appearance and the proper banking channels used for transactions. The Tribunal directed the assessee to provide necessary materials and comply with requirements. The Assessing Officer was instructed to conduct a proper inquiry, offer adequate opportunities to the assessee, and pass orders in accordance with the law. The appeal was allowed for statistical purposes.</description>
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      <description>The Appellate Tribunal remitted the case back to the Assessing Officer for a fresh examination after considering the Authorized Representative&#039;s valid explanation for non-appearance and the proper banking channels used for transactions. The Tribunal directed the assessee to provide necessary materials and comply with requirements. The Assessing Officer was instructed to conduct a proper inquiry, offer adequate opportunities to the assessee, and pass orders in accordance with the law. The appeal was allowed for statistical purposes.</description>
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