2018 (5) TMI 1076

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....taining to assessment year 2012-2013, is directed against the order passed by ld. Commissioner of Income Tax (Appeals)-2, Kolkata dated 03.01.2017. 2. Notice of hearing of this appeal was sent to the assessee at the address given by the assessee in Form No.36. The said notice has not been returned unserved. This appeal was listed for hearing before the Tribunal on 25.04.2018. Today i.e. on 25.04.....

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....at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference." (3). In the case of Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del), the appeal filed by the revenue before the Tribunal, which was fixed for hearing....