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    <title>2013 (5) TMI 749 - ITAT AHMEDABAD</title>
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    <description>The Tribunal dismissed both appeals of the assessee due to the absence of a valid paper book and the appellant&#039;s representative during the hearing. Despite the multiple adjournments sought on vague grounds and the restoration of appeals to decide on reassessment proceedings and additional grounds, the Tribunal upheld the Ld. CIT(A)&#039;s orders. The non-compliance with Tribunal rules for the paper book and lack of representation led to the dismissal of the appeals, emphasizing the importance of following prescribed rules and actively participating in proceedings.</description>
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      <description>The Tribunal dismissed both appeals of the assessee due to the absence of a valid paper book and the appellant&#039;s representative during the hearing. Despite the multiple adjournments sought on vague grounds and the restoration of appeals to decide on reassessment proceedings and additional grounds, the Tribunal upheld the Ld. CIT(A)&#039;s orders. The non-compliance with Tribunal rules for the paper book and lack of representation led to the dismissal of the appeals, emphasizing the importance of following prescribed rules and actively participating in proceedings.</description>
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