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    <title>2016 (6) TMI 1470 - ITAT AHMEDABAD</title>
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    <description>The appeal by the assessee against the order of the Commissioner of Income Tax (Appeals)-XV, Ahmedabad for Assessment Year 2006-07 was dismissed by the Appellate Tribunal ITAT Ahmedabad due to the non-appearance of the assessee at the hearing. The judgment emphasizes the importance of the assessee&#039;s active participation in the appeal process. However, the assessee has the opportunity to file an application before the Tribunal for restoration of the appeal by providing a reasonable cause for the non-appearance, which may lead to a reconsideration and a hearing on merits.</description>
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