Failure on the part of appellant to appear or prepare books to enable the hearing court is not bound to answer

Last updated: 04 September 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
It appears that the assessee is not interested in getting the appeal prosecuted. Hon’ble Madhya Pradesh High Court in the case of Tukojirao Holkar Vs CWT 223 ITR 480 (MP), while dismissing the reference made at the instance of the assessee in default, made the following observations:- “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.”

Citation :
Uxhur Bharat Ltd., C-7, Sector-3, Noida. (Appellant) Vs. Addl.Commissioner of Income Tax, Noida Range, Noida - 201301 (Respondent)

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CS Bijoy
Published in Income Tax
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