2011 (12) TMI 790

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....: JM This is assessee's appeal for assessment year 2007-08 contending that the CIT(A) erred in confirming an addition of Rs. 12077814.00 as unexplained credit u/s 68 of the I.T. Act, 1961. 2. At the time of hearing of the appeal, neither the assessee nor any of his authorized representative were present, although, the last notice for hearing the appeal on 11.08.2011 was sent at the addre....

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....ference is made, fails to appear at the hearing, or fails in taking steps for preparation of the reference, the court is not bound to answer the reference." 3. Similar view has been taken by ITAT, Delhi Bench in the case of Multiplan India (P).) Ltd. reported in 38 ITD 320 (Del.). 3. Respectfully following the above precedents, the appeal filed by the assessee is dismissed in limine fo....