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    <description>Tribunal&#039;s ex parte dismissal of the appeal and additions under s.68 for alleged bogus LTCG and share-capital were set aside by the HC, which found the assessee not negligent but prejudiced by the chartered accountant&#039;s failure to represent the case. The HC declined to attribute fault to the assessee and, on humanitarian grounds, remanded the matter to the Tribunal for fresh adjudication on merits after affording the assessee a reasonable opportunity of hearing.</description>
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      <description>Tribunal&#039;s ex parte dismissal of the appeal and additions under s.68 for alleged bogus LTCG and share-capital were set aside by the HC, which found the assessee not negligent but prejudiced by the chartered accountant&#039;s failure to represent the case. The HC declined to attribute fault to the assessee and, on humanitarian grounds, remanded the matter to the Tribunal for fresh adjudication on merits after affording the assessee a reasonable opportunity of hearing.</description>
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