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    <description>Dismissing an assessee&#039;s appeal before considering detailed submissions filed on the adjourned date denied an effective opportunity of hearing and breached principles of natural justice. The appellate order had been passed before the requested filing date due to a communication gap or technical error, preventing the assessee from placing its case before the appellate authority. The matter was remanded for a fresh decision on merits after granting due and adequate hearing opportunity.</description>
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