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2005 (12) TMI 459 - ITAT CHANDIGARH
Extract:
....... for deciding the issue. Since the CIT(A) has failed to decide the issue on merits we restore the appeal to his file for recording his decision on merits of this case after giving reasonable opportunity of being heard to the assessee and, if necessary, to the Assessing Officer as well. 10. For statistical purposes, appeal of the revenue is allowed.