2016 (7) TMI 1395

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.... CIT(A)-XVIII, New Delhi 2. During the course of hearing nobody was present on behalf of the assessee neither any adjournment was sought. The notice was sent to the address mentioned in Form No. 36/CIT(A)'s order/Assessment Order by Registered Post on 14.06.2016, which has not yet been received back as unserved. It, therefore, appears that the assessee is not interested to prosecute the mat....

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....erence, the court is not bound to answer the reference." 5. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (....