Gross Irrigation Requirement (GIR) is calculated using the formula:
\[
\text{GIR} = \frac{\text{Net Irrigation Requirement}}{\text{Water Application Efficiency} \times \text{Water Conveyance Efficiency}}
\]
Given:
Net Irrigation Requirement = 14.9 cm
Application Efficiency = 80% = 0.80
Water Conveyance Efficiency = 70% = 0.70
Step 1: Calculate combined efficiency
\[
\text{Overall Efficiency} = 0.80 \times 0.70 = 0.56
\]
Step 2: Calculate GIR
\[
\text{GIR} = \frac{14.9}{0.56} \approx 26.6 \text{ cm}
\]
Therefore, the gross irrigation requirement is \( \boxed{26.6 \text{ cm}} \).