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    <title>2025 (6) TMI 1836 - ITAT KOLKATA</title>
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    <description>Condonation of delay was accepted where the assessee&#039;s explanation was found genuine and bona fide and the Revenue raised no objection. The appellate orders were then set aside because they had been passed ex parte without effective notice or opportunity of hearing, and the matters were restored to the first appellate authority for fresh adjudication after giving the assessee a chance to respond. The matter was remanded and treated as allowed for statistical purposes. The stated principle is that an ex parte appellate order passed without effective notice or hearing should be set aside and restored for fresh consideration.</description>
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      <title>2025 (6) TMI 1836 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=773723</link>
      <description>Condonation of delay was accepted where the assessee&#039;s explanation was found genuine and bona fide and the Revenue raised no objection. The appellate orders were then set aside because they had been passed ex parte without effective notice or opportunity of hearing, and the matters were restored to the first appellate authority for fresh adjudication after giving the assessee a chance to respond. The matter was remanded and treated as allowed for statistical purposes. The stated principle is that an ex parte appellate order passed without effective notice or hearing should be set aside and restored for fresh consideration.</description>
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