If the appellant fail to prepare paper books so as to enable hearing than the Court is not bound to answer the reference
Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
This case was listed for hearing before the Tribunal on 28-2-2012 and for this assessee was informed. Today i.e. on 28-2-2012 when the case was called on board, none appeared on behalf of the assessee nor any request for adjournment has been filed before the Tribunal despite the service of notice upon the assessee. It seems that the assessee is not interested in prosecuting her appeal; hence, the appeal filed by the assessee is liable to be dismissed, for non-prosecution.
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 :
Manish Kumar & Co.194/1, Brahmpuri, Muzaffarnagar [PAN: AQZPK 8150C)(Appellant) Vs. Income Tax Officer,Ward-1(1), Muzaffarnagar (Respondent)
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CS Bijoy
Published in Income Tax
Views : 1424
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