2012 (5) TMI 805

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..... nds as detailed in the grounds of appeal. During hearing of this appeal, nobody is present for the assessee whereas Shri Arun Dewan, ld. Sr. DR is present for the revenue. 2. This appeal was filed by the assessee on 2.3.2012 as is evident from order sheet entry of even date. The appeal was fixed for hearing for today i.e. 8.5.2012, for which, registered AD notice was issued to the assessee, whi .....

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..... relevant pages 477 and 478) wherein their Lordships have held that : The appeal does not mean merely filing of the appeal but effectively pursuing it. ii) In the case of Estate of late Tukojirao Holkar v. CWT, 223 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 r .....

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