2017 (5) TMI 1789

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....R BHAVNESH SAINI, JUDICIAL MEMBER This appeal by the assessee has been directed against the order of Ld.CIT(A)- IX, New Delhi dt. 6th December, 2012 for the Assessment Year 2004-05. 2. Assessee has been notified the date of hearing through registered post, however none appeared on behalf of assessee at the time of hearing of appeal. It therefore appears assessee is no more interested in pros....

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....ng 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 reference 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 communicat....