2016 (3) TMI 1482

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..... referred by the assessee against the order dated 22.01.2013 passed by the CIT(A), Central-II, Kolkata for the assessment year 2006-07 passed under section 271(1)(c) of the I.T. Act. 2. At the time of hearing, nobody appeared on behalf of the assessee today i.e., on 15.03.2016, despite the fact that the notice for the hearing on 15.03.2016 was sent to the assessee by RPAD on 04.02.2016. It is, the .....

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..... (38 ITD 320)(Del), we treat this appeal as unadmitted. 4. Similar view has been taken by the Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) wherein it has been held as under: "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 h .....

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