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    <description>ITAT Raipur remanded the matter to CIT(A) for fresh adjudication after finding both parties failed to comply with their duties. The assessee could not appear before CIT(A) due to sufficient cause, while CIT(A) passed an ex-parte order without proper communication of hearing date. The assessee had not provided explanations for large cash deposits to AO, which could have been addressed before the appellate authority. The tribunal directed CIT(A) to re-examine the case after providing reasonable opportunity to the assessee.</description>
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      <description>ITAT Raipur remanded the matter to CIT(A) for fresh adjudication after finding both parties failed to comply with their duties. The assessee could not appear before CIT(A) due to sufficient cause, while CIT(A) passed an ex-parte order without proper communication of hearing date. The assessee had not provided explanations for large cash deposits to AO, which could have been addressed before the appellate authority. The tribunal directed CIT(A) to re-examine the case after providing reasonable opportunity to the assessee.</description>
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