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    <description>Non-appearance by the assessee at the scheduled hearing, without any adjournment request, led the Tribunal to infer lack of interest in prosecuting the appeal and to dismiss it in limine following the Multiplan India principle. The order also preserved the assessee&#039;s liberty to seek recall if sufficient cause for non-appearance is shown. The matter concerned an income tax appeal against the CIT(A)&#039;s order for the relevant assessment year, but no substantive issue was decided on merits.</description>
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