2014 (10) TMI 1083

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....ssessee is directed against the order of ld. CIT(A) dated 28.02.2013 for assessment year 2006-07. 2. The assessee's appeal was fixed for hearing on 14.010.2014 was issued to the assessee by Registered Post on the address given by the assessee in Form No. 36 Column No. 10, in response to the same the assessee nor it's authorized representative appeared nor filed an application for adjournment. 3.....

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....e of the assessee in default made following observation in their order: "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." 3. In the case of Commissioner of Income-tax vs. Multiplan India (P) Ltd.; 38 ITD 320....