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1989 (6) TMI 92 - ITAT GAUHATIExtract: .......d of ex parte on some reason or the other, the CIT (Appeals) would please dispose of the appeals on merits and by passing a speaking order as such orders are appealable. The CIT (Appeals) please give reasonable opportunity of being heard to both the sides. 6. In the result, the appeals by the assessee are treated as allowed for statistical purpose.
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