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    <title>2025 (6) TMI 304 - ITAT RAIPUR</title>
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    <description>ITAT Raipur dismissed the assessee&#039;s appeal, upholding CIT(A)&#039;s decision to confirm additions and dismiss the appeal ex-parte. The assessee repeatedly failed to comply with hearing notices across two rounds of appeals, demonstrating deliberate evasion of legal process. The Tribunal refused further leniency, citing SC precedent in Ishwarlal Mali Rathod case emphasizing judicial approach against prolonged litigation due to malafide conduct. The Tribunal found no reason to interfere with CIT(A)&#039;s merits-based decision and upheld the same.</description>
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      <title>2025 (6) TMI 304 - ITAT RAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=772191</link>
      <description>ITAT Raipur dismissed the assessee&#039;s appeal, upholding CIT(A)&#039;s decision to confirm additions and dismiss the appeal ex-parte. The assessee repeatedly failed to comply with hearing notices across two rounds of appeals, demonstrating deliberate evasion of legal process. The Tribunal refused further leniency, citing SC precedent in Ishwarlal Mali Rathod case emphasizing judicial approach against prolonged litigation due to malafide conduct. The Tribunal found no reason to interfere with CIT(A)&#039;s merits-based decision and upheld the same.</description>
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