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    <description>ITAT Pune set aside the ex-parte first appeal order passed by CIT(A)/NFAC and remanded the matter to the Assessing Officer for fresh decision. The tribunal found that the assessee remained absent due to circumstances beyond control. Following precedent from a coordinate bench decision in a similar case involving the assessee&#039;s brother for the same assessment year, the tribunal allowed the appeal for statistical purposes without examining the merits, directing fresh adjudication in the interest of justice.</description>
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