2019 (4) TMI 2166

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....against the order dated 03.10.2017 of Ld. Commissioner of Income Tax (Appeals), Udaipur 2. During the course of hearing nobody was present on behalf of the assessee neither any adjournment was sought. Earlier this case was fixed for hearing on 30.10.2018 but nobody was present on behalf of the assessee and the case was adjourned sine die. Later on, the case was fixed for today i.e. 30.04.2019. Th....

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....) wherein it has been held as under: "if the party, 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." 5. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned....