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    <description>ITAT Raipur set aside CIT(A)&#039;s ex-parte order passed without proper service of notice and adequate deliberation on merits. The tribunal found that CIT(A) failed to conduct requisite adjudication considering material facts on record. Matter remanded back to CIT(A) with direction to provide final opportunity to assessee for representation. Decision supported by precedent in Brajesh Singh Bhadoria case involving similar ex-parte order circumstances.</description>
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