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    <description>The appeal before ITAT Delhi was dismissed as unadmitted due to the assessee&#039;s non-appearance and failure to rectify the address defect. The ITAT emphasized that the mere issuance of a notice does not automatically make the appeal admissible, citing the precedent set by CIT Vs. Multiplan (India) Pvt. Ltd. The assessee was granted the liberty to correct the address and submit an appropriate application for a proper hearing, aligning with established principles on appeal admissibility before the Tribunal.</description>
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      <description>The appeal before ITAT Delhi was dismissed as unadmitted due to the assessee&#039;s non-appearance and failure to rectify the address defect. The ITAT emphasized that the mere issuance of a notice does not automatically make the appeal admissible, citing the precedent set by CIT Vs. Multiplan (India) Pvt. Ltd. The assessee was granted the liberty to correct the address and submit an appropriate application for a proper hearing, aligning with established principles on appeal admissibility before the Tribunal.</description>
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