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    <title>2014 (6) TMI 884 - ITAT CHANDIGARH</title>
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    <description>The appeals filed by the assessee against the Commissioner of Income-tax (Appeals)-I, Ludhiana were dismissed for non-prosecution due to the assessee&#039;s absence during hearings without seeking adjournment. The Tribunal considered the lack of interest shown by the assessee and applied rule 19(2) of the Income-tax (Appellate Tribunal) Rules, following precedents such as CIT v. Multiplan P. India Ltd. The Tribunal emphasized the need for active pursuit of appeals, as highlighted in CIT v. B. N. Bhattachargee. Consequently, all appeals were dismissed on June 5, 2014.</description>
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      <description>The appeals filed by the assessee against the Commissioner of Income-tax (Appeals)-I, Ludhiana were dismissed for non-prosecution due to the assessee&#039;s absence during hearings without seeking adjournment. The Tribunal considered the lack of interest shown by the assessee and applied rule 19(2) of the Income-tax (Appellate Tribunal) Rules, following precedents such as CIT v. Multiplan P. India Ltd. The Tribunal emphasized the need for active pursuit of appeals, as highlighted in CIT v. B. N. Bhattachargee. Consequently, all appeals were dismissed on June 5, 2014.</description>
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