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TMI Blog2019 (4) TMI 2166X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.10.2018 but nobody was present on behalf of the assessee and the case was adjourned sine die. Later on, the case was fixed for today i.e. 30.04.2019. The notice of hearing was sent to the assessee at the address mentioned in Form No. 36/CIT(A) s order which has not yet been returned back by the Postal Authority. It therefore, appears that the assessee is not interested to prosecute the matter. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y adjournment was sought. Earlier this case was fixed for hearing on 30.10.2018 but nobody was present on behalf of the assessee and the case was adjourned sine die. Later on, the case was fixed for today i.e. 30.04.2019. The notice of hearing was sent to the assessee at the address mentioned in Form No. 36/CIT(A) s order which has not yet been returned back by the Postal Authority. It therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ooks so as to enable hearing of the reference, the court is not bound to answer the reference. 5. Similarly, Hon ble Punjab Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon ble Supreme Court in the case of CIT vs. B. Bha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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