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    <description>The Tribunal set aside the ex-parte order of the Commissioner of Income Tax (Appeals) due to a violation of the principles of natural justice, emphasizing the need for a fair hearing. The case was remitted back to the Assessing Officer for a fresh decision, ensuring the appellant is given a proper opportunity to present their case. The Tribunal allowed the appeal for statistical purposes, acknowledging the independence of the grounds of appeal and permitting amendments before the final hearing. The procedural fairness and compliance with legal standards were prioritized in the Tribunal&#039;s decision.</description>
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