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    <title>2014 (8) TMI 484 - ITAT DELHI</title>
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    <description>Repeated non-appearance by the assessee and failure to cure defects in the memorandum of appeal justified treating the appeal as unadmitted. Applying Rule 19 of the Income-tax (Appellate Tribunal) Rules, 1963, the Tribunal noted that mere issuance of notice does not by itself admit an appeal for hearing, and an appeal left defective and unattended may be dismissed in limine without going into merits. On that basis, the Tribunal found no ground to proceed and dismissed the appeal as unadmitted.</description>
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      <description>Repeated non-appearance by the assessee and failure to cure defects in the memorandum of appeal justified treating the appeal as unadmitted. Applying Rule 19 of the Income-tax (Appellate Tribunal) Rules, 1963, the Tribunal noted that mere issuance of notice does not by itself admit an appeal for hearing, and an appeal left defective and unattended may be dismissed in limine without going into merits. On that basis, the Tribunal found no ground to proceed and dismissed the appeal as unadmitted.</description>
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