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    <description>The court overturned the dismissal of appeals by the Income Tax Appellate Tribunal (ITAT) due to the non-appearance of the appellant, citing violation of Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963. Emphasizing the need to decide cases on their merits, the judgment allowed the Income Tax Appeals, setting aside the ITAT&#039;s order, and restoring the appeals for adjudication on their merits before the ITAT.</description>
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