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2017 (7) TMI 1348 - AT - Income TaxAppeal dismissed as not admitted - HELD THAT:- In the acknowledgement-cum-notice certain defects have been pointed out by the Registry, which have been duly noticed by the representative of the assessee. The case was fixed for 30.5.2017. None appeared on behalf of the assessee despite the date of hearing duly intimated in writing in the acknowledgement-cum-notice issued to the person, who has come in person to file the present appeal in the Registry. In the order-sheet entry dated 30.5.2017, it has been specifically noted down that the defects have not been removed by the assessee and the case was adjourned to 24.7.2017 i.e. for today. The notice issued to the assessee to appear on 24.7.2017 has been received back with the remarks of the Postal Authorities “insufficient address”. Neither any one has come present on behalf of the assessee, nor the defects have been removed and even the address of the assessee as provided in Column No.10 of Form 36 (Form of appeal to the Appellate Tribunal) is insufficient. Under these circumstances, the Memorandum of Appeal is rejected under rule 12 read with Rule 9 of the Income Tax (Appellate Tribunal) Rules, 1963. - Appeal of the assessee is dismissed as not admitted.
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