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2014 (8) TMI 484 - AT - Income TaxConditions for admissibility of appeal under Rule 19 of Rules - defects pointed out by the Registry have not been cured by the assessee which needed to be cured - Held that:- The record shows that on the last date of hearing adjournment was moved by the assessee and while granting adjournment it was indicated that the defects pointed out by the Registry have not been cured by the assessee which needed to be cured. The date of next hearing has been noted on the adjournment application, despite this fact neither the defects are cured nor there is any representation. In the afore-mentioned peculiar facts and circumstances, it can be safely presumed that the assessee is not serious in pursuing the present appeal. Rule 19 of the ITAT Rules, 1963 – Following the decision in CIT vs Multiplan (India) Pvt. Ltd. [1991 (5) TMI 120 - ITAT DELHI-D] – Appeal dismissed.
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