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    <description>The ITAT allowed the appeals, remanding the cases back to the ld. CIT(A) for a fair hearing due to a breach of natural justice principles. The ex-parte orders were set aside as notices were improperly served to an incorrect email, violating procedural requirements. The Tribunal did not opine on the merits, directing the ld. CIT(A) to adjudicate afresh, ensuring the appellant is given a fair opportunity to be heard.</description>
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