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    <description>The appeal by the assessee for the assessment year 2005-2006 was dismissed by the Appellate Tribunal ITAT Ahmedabad due to lack of prosecution as the assessee failed to appear during the hearing and did not update the Tribunal about any change of address. The decision was in line with the Delhi Bench ruling in the case of Multiplan (India) Ltd. 38 ITD 320.</description>
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