2011 (10) TMI 652

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..... ear 2004-05 against the order of CIT(A)- XXIII, New Delhi dated 01.12.2009. 2. At the time of hearing of the appeal, neither the assessee nor any of his authorized representative were present in spite of the fact that as per the direction of Hon'ble High Court at Delhi at New Delhi vide judgment dated 21.1.2011, the appeal was fixed for 14.10.2011, for which a notice dated 25.8.2011, and issued o .....

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..... he reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the reference, the court is not bound to answer the reference." 3. Similar view has been taken by ITAT, Delhi Bench in the case of Multiplan India (P).) Ltd. reported in 38 ITD 320 (Del.). 3. Respectfully following the above precedents, the appeal filed by the assessee is dismissed in limine for wan .....

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