2014 (10) TMI 1083

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... SIDHU, J.M. This appeal filed by the assessee 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....23 ITR 480 (M.P.) while dismissing the reference made at the instance 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. ....