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    <description>ITAT Bangalore allowed the assessee&#039;s appeal for statistical purposes after the assessee failed to comply with CIT(A) notices due to unfamiliarity with the Income Tax Portal. The CIT(A) had dismissed the appeal for non-compliance, and the AO passed an order under section 144 without providing reasonable opportunity of hearing. ITAT remitted the matter back to CIT(A) for fresh consideration after granting the assessee an opportunity of hearing, accepting the representative&#039;s submission that the assessee was not well-versed with digital notices.</description>
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