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    <description>The appeal before ITAT DELHI was dismissed for non-prosecution as the Assessee failed to appear despite being duly notified. Citing legal precedents, including CIT vs. B.N. Bhattachargee and Estate of late Tukojirao Holkar vs. CWT, the Tribunal emphasized the need for active pursuit of appeals. Referring to Commissioner of Income-tax vs. Multiplan India (P) Ltd., the Tribunal treated the appeal as unadmitted and dismissed it, highlighting the importance of diligent prosecution in legal proceedings to avoid adverse outcomes.</description>
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