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    <description>The Tribunal allowed the appeal, setting aside the order of the CIT(A) and directing reconsideration of the appeal on its merits. It emphasized the necessity of proper authorization for appeal withdrawal, ensuring the right to present a case, and upholding fairness in legal proceedings. The decision aimed to prevent the appellant from suffering due to actions beyond their control and clarified that the ruling did not affect the future consideration of the appeal by the CIT(A).</description>
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      <description>The Tribunal allowed the appeal, setting aside the order of the CIT(A) and directing reconsideration of the appeal on its merits. It emphasized the necessity of proper authorization for appeal withdrawal, ensuring the right to present a case, and upholding fairness in legal proceedings. The decision aimed to prevent the appellant from suffering due to actions beyond their control and clarified that the ruling did not affect the future consideration of the appeal by the CIT(A).</description>
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