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    <description>The Tribunal set aside the CIT(A)&#039;s order, which dismissed the appeal on non-compliance grounds, and remanded the case to the Assessing Officer for de novo adjudication. The Tribunal directed the AO to consider all written submissions and evidence provided by the assessee, ensuring a reasonable opportunity for hearing. The appeal was allowed for statistical purposes.</description>
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      <description>The Tribunal set aside the CIT(A)&#039;s order, which dismissed the appeal on non-compliance grounds, and remanded the case to the Assessing Officer for de novo adjudication. The Tribunal directed the AO to consider all written submissions and evidence provided by the assessee, ensuring a reasonable opportunity for hearing. The appeal was allowed for statistical purposes.</description>
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