2009 (12) TMI 1073

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..... this appeal against the order passed by the CIT (A), New Delhi in Appeal No. 79/2008-09 dated 20.3.2009. 2. This case was listed for hearing before the Tribunal on 3.12.2009. Notice of hearing was sent to the assessee for this date through regd. Post A.D. on 6.11.2009 but the postal authorities have not returned the notice either served or unserved. As sufficient time has eapsed from the date of .....

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..... ar vs. 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 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." 3. I .....

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