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    <description>Non-appearance by the assessee and failure to respond to the hearing notice, which was returned unserved with the remark &quot;not known,&quot; led the Tribunal to treat the appeal as not being actively pursued. As no adjournment request was filed, the appeal was dismissed in limine for want of prosecution, following the principle applied in CIT v. Multiplan India Pvt. Ltd. The dismissal was procedural and based on the absence of prosecution rather than on the merits of the tax dispute.</description>
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