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2002 (1) TMI 252 - AT - Income TaxExtract: .......y, in filing the appeal stands condoned. Consequently, we send the matter back to his file with the direction to him to decide the issues raised by the assessee in his appeal, on merits and in accordance with law after affording a due and reasonable. Opportunity of being heard to both the parties. 6. For statistical purposes, the appeal is allowed.
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