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Judgment
3 paragraphs · 69 words
PER MADHUMITA ROY, J.:
None appeared on behalf of the assessee.
2.
Having regard to the fact that the appeal filed by the assessee is defective and in spite of defect memo issued to the assessee by the Registry of ITAT, the defect not been removed, the appeal filed by the assessee is dismissed as defective. However, liberty is granted to the assessee to file afresh, if so advised.