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A party, at whose instance the reference is made, fails to appear at the hearing, the court is not bound to answer the reference


Last updated: 12 June 2013

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
This is an appeal filed by the assessee against the order dated 02.09.2011 of CIT-XIII, New Delhi pertaining to 2006-07 assessment year. At the time of hearing no one was present on behalf of the assessee as such the appeal was passed over. In the second round also, it was seen that neither the assessee was present nor any request for adjournment has been placed before the Bench. A perusal of the record shows that notice for the date of hearing was issued on 17.04.2013 at the address mentioned in column-10 of the memo of appeal filed by the assessee.

Citation :
M/s Eternity Placement Services Pvt. Ltd., 34/001, Heritage City, DLF, Phase-2, Gurgaon, Haryana. PAN: AABCE2024Q (APPELLANT) Vs. ITO, Ward-11(2), New Delhi. (RESPONDENT)

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