2011 (12) TMI 709

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....edi, J.M. This is an appeal of the assessee arises from the order passed by Ld. CIT(A) New Delhi 31.01.2011 relevant to asstt. year 2007-08. 2. Despite sending notice of hearing sufficiently in advance neither assessee nor his representative appeared at the time of hearing when case was called up for hearing. It is, therefore, inferred that assessee is not interested in prosecuting of appeal....

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....e, 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. But on the date of hearing nobody represented the revenue/appellant nor any communication for adjournment was received. There was no communication or information as....