TMI Blog2015 (2) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... e date of hearing through registered post. The registered post did not return back to the office of the Tribunal and, therefore, deemed to be served upon the assessee in ordinary course. But despite service of notice, none appeared on behalf of the assessee at the time of hearing of the appeals. It, therefore, appears that the assessee is no more interested in prosecuting the appeals. Therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain taken up for hearing and the assessee was notified the date of hearing through registered post. The registered post did not return back to the office of the Tribunal and, therefore, deemed to be served upon the assessee in ordinary course. But despite service of notice, none appeared on behalf of the assessee at the time of hearing of the appeals. It, therefore, appears that the assessee is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference. 4. 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. 5. Their Lordships of Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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