2011 (10) TMI 652

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....essee's appeal for assessment year 2004-05 against the order of CIT(A)- XXIII, New Delhi dated 01.12.2009. 2. At the time of hearing of the appeal, neither the assessee nor any of his authorized representative were present in spite of the fact that as per the direction of Hon'ble High Court at Delhi at New Delhi vide judgment dated 21.1.2011, the appeal was fixed for 14.10.2011, for which a not....

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....heir order:-  "If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the reference, the court is not bound to answer the reference." 3. Similar view has been taken by ITAT, Delhi Bench in the case of Multiplan India (P).) Ltd. reported in 38 ITD 320 (Del.). 3. Respectfully following the above precedent....