2016 (5) TMI 1600

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.... appeal by assessee has been directed against the order of Ld. CIT(A) Chandigarh dt. 09/10/2012 for Assessment year 2003-04. 2. On 02/05/2016, the appeal was adjourned to 12/05/2016 on request of the Ld. DR. The appeal was adjourned in the presence of Ld. Representative of both the parties. However on the date fixed on 12/05/2016, none appeared on behalf of the assessee. It therefore appears that....

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...., 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." 4. 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. 5. Their Lor....