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2000 (3) TMI 114 - CEGAT, COURT NO. II, NEW DELHIExtract: ....... given for non-appearance and then recalled the dismissal order and restored the appeal for hearing. 6. In the present case, however, there is no explanation forthcoming as to why the assessee s Counsel could not appear on 16th June 1999, and non-appearance has not been explained. In the light of the above discussion, we reject the ROA application.
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