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    <title>2020 (12) TMI 976 - ITAT DELHI</title>
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    <description>The appeal challenging the denial of benefit under Section 10(38) of the Income Tax Act for Assessment Year 2015-16 was dismissed as withdrawn. The appellant failed to appear at the scheduled appeal hearings and the case was adversely impacted by previous judgments against the appellant. Despite expressing intent to settle under the Vivad se Vishwas Scheme, the appellant did not attend the hearing. The dismissal was technically treated as withdrawn, with the possibility of recall if necessary, granting the appellant liberty to file for recall if the settlement under the scheme was not granted.</description>
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      <description>The appeal challenging the denial of benefit under Section 10(38) of the Income Tax Act for Assessment Year 2015-16 was dismissed as withdrawn. The appellant failed to appear at the scheduled appeal hearings and the case was adversely impacted by previous judgments against the appellant. Despite expressing intent to settle under the Vivad se Vishwas Scheme, the appellant did not attend the hearing. The dismissal was technically treated as withdrawn, with the possibility of recall if necessary, granting the appellant liberty to file for recall if the settlement under the scheme was not granted.</description>
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