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    <title>2024 (8) TMI 1616 - ITAT RANCHI</title>
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    <description>ITAT, Ranchi (AT) allowed the appeal for statistical purposes and restored the matter to the ld. CIT(A)/NFAC for de novo adjudication. The bench found no deliberate defiance by the assessee and accepted the claim of lack of awareness of e-proceedings and portal notices, given the assessee&#039;s past compliance. The appeal was set aside to afford a final opportunity of hearing and to ensure a thorough, compliant adjudication by the lower authorities.</description>
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      <description>ITAT, Ranchi (AT) allowed the appeal for statistical purposes and restored the matter to the ld. CIT(A)/NFAC for de novo adjudication. The bench found no deliberate defiance by the assessee and accepted the claim of lack of awareness of e-proceedings and portal notices, given the assessee&#039;s past compliance. The appeal was set aside to afford a final opportunity of hearing and to ensure a thorough, compliant adjudication by the lower authorities.</description>
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