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    <title>2012 (5) TMI 805 - ITAT INDORE</title>
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    <description>The appeal filed by the assessee against the order of ld. CIT(A)-I, Bhopal, was dismissed for non-prosecution. Despite notice and scheduled hearing, the assessee did not appear or request an adjournment. The Tribunal emphasized the necessity of actively pursuing an appeal, leading to the decision based on legal principles and precedents. Failure to attend the hearing or ensure representation can result in dismissal, as demonstrated in this case where the appeal was deemed liable for dismissal due to the assessee&#039;s inaction.</description>
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      <description>The appeal filed by the assessee against the order of ld. CIT(A)-I, Bhopal, was dismissed for non-prosecution. Despite notice and scheduled hearing, the assessee did not appear or request an adjournment. The Tribunal emphasized the necessity of actively pursuing an appeal, leading to the decision based on legal principles and precedents. Failure to attend the hearing or ensure representation can result in dismissal, as demonstrated in this case where the appeal was deemed liable for dismissal due to the assessee&#039;s inaction.</description>
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