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2011 (4) TMI 475 - DELHI HIGH COURTAdjustment of short term capital loss with short term capital gain - It would be relevant to point out here that in the appeal filed by the assessee before the Commissioner of Income-tax (Appeals), nobody had appeared on behalf of the Department and the same was allowed ex parte - In the case of the assessee herein, nothing has been brought on record to find out as to whether the assessee was also a partner in the firm - Since this aspect is totally glossed over and ignored by the Tribunal - Decided in favour of the assessee by way of remand to Tribunal
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