New Diwan Oil Mills v. CIT

296 ITR 495High Court2008#218 most cited

What is New Diwan Oil Mills v. CIT authority for?

The High Court can return a reference unanswered if the assessee fails to appear or provide assistance. This illustrates the broader principle that appellate authorities have inherent power to dismiss appeals for non-prosecution when a party does not effectively pursue their case.

351

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

New Diwan Oil Mills v. CIT · 296 ITR 495 · dismissal for non-prosecution · assessee non-appearance · failure to assist court · High Court reference unanswered · Section 250(6) · inherent power to dismiss appeal · effective pursuit of appeal

Sections most often in play

Section 147Section 148Section 144Section 143(3)Section 250(6)Section 250Section 142(1)Section 68

Issues it is cited on

section 250(6)opportunity of being heardsection 25section 144section 68section 148section 142(1)section 147appeal before the tribunalsection 143(2)interestsection 250

Judgments citing New Diwan Oil Mills v. CIT

Smt. Sangeeta Aggarwal, New Delhi vs. DCIT, New Delhi

In the result, the appeals filed by the Assessee are dismissed in limine

ITA 4380/DEL/2015[2008-09]Status: DisposedITAT Delhi23 Oct 2018AY 2008-09

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Surender Pal, Sr. DR
Section 253

…r at the hearing, or foils 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." C. 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. D. Their Lordships of Hon'ble Supreme Court in the case of CIT vs.B. Bhattachargee and Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the s…

Smt. Sangeeta Aggarwal, New Delhi vs. DCIT, New Delhi

In the result, the appeals filed by the Assessee are dismissed in limine

ITA 4379/DEL/2015[2007-08]Status: DisposedITAT Delhi23 Oct 2018AY 2007-08

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Surender Pal, Sr. DR
Section 253

…r at the hearing, or foils 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." C. 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. D. Their Lordships of Hon'ble Supreme Court in the case of CIT vs.B. Bhattachargee and Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the s…

Smt. Sangeeta Aggarwal, New Delhi vs. DCIT, New Delhi

In the result, the appeals filed by the Assessee are dismissed in limine

ITA 4378/DEL/2015[2006-07]Status: DisposedITAT Delhi23 Oct 2018AY 2006-07

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Surender Pal, Sr. DR
Section 253

…r at the hearing, or foils 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." C. 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. D. Their Lordships of Hon'ble Supreme Court in the case of CIT vs.B. Bhattachargee and Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the s…

Smt. Sangeeta Aggarwal, New Delhi vs. DCIT, New Delhi

In the result, the appeals filed by the Assessee are dismissed in limine

ITA 4377/DEL/2015[2005-06]Status: DisposedITAT Delhi23 Oct 2018AY 2005-06

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. Surender Pal, Sr. DR
Section 253

…r at the hearing, or foils 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." C. 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. D. Their Lordships of Hon'ble Supreme Court in the case of CIT vs.B. Bhattachargee and Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the s…

M/S Bcl Homes Ltd, Mohali vs. Deputy Commissioner of Income Tax, Chandigarh

In the result, all the appeals of the assessee are dismissed in limine

ITA 473/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh09 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 470 To 473/Chd/2017 "नधा"रण वष" / Assessment Years : 2010-11 To 2012-13 M/S Bcl Homes Ltd., The Dcit, Central Circle-1, बनाम Vilalge Kishanpur, Nac, Chandigarh Zirakpur, Mohali "थायी लेखा सं./Pan No: Aadcb4876D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Dr. Gulsan Raj CIT DR

…ring, 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.” 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 Supreme Court in the case of ‘CIT vs. B. Bhattachargee & Another’ (118 ITR 461 at page 477-478) held ITA Nos. 470 to 473/ Chd/2017- M/s BCL Homes Ltd, Zirakpur, Mohali 3 that the appeal does…

M/S Bcl Homes Ltd, Mohali vs. Deputy Commissioner of Income Tax, Chandigarh

In the result, all the appeals of the assessee are dismissed in limine

ITA 472/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh09 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 470 To 473/Chd/2017 "नधा"रण वष" / Assessment Years : 2010-11 To 2012-13 M/S Bcl Homes Ltd., The Dcit, Central Circle-1, बनाम Vilalge Kishanpur, Nac, Chandigarh Zirakpur, Mohali "थायी लेखा सं./Pan No: Aadcb4876D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Dr. Gulsan Raj CIT DR

…ring, 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.” 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 Supreme Court in the case of ‘CIT vs. B. Bhattachargee & Another’ (118 ITR 461 at page 477-478) held ITA Nos. 470 to 473/ Chd/2017- M/s BCL Homes Ltd, Zirakpur, Mohali 3 that the appeal does…

Bcl Homes Ltd, Mohali vs. Deputy Commissioner of Income Tax, Chandigarh

In the result, all the appeals of the assessee are dismissed in limine

ITA 471/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh09 Oct 2018AY 2011-12

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 470 To 473/Chd/2017 "नधा"रण वष" / Assessment Years : 2010-11 To 2012-13 M/S Bcl Homes Ltd., The Dcit, Central Circle-1, बनाम Vilalge Kishanpur, Nac, Chandigarh Zirakpur, Mohali "थायी लेखा सं./Pan No: Aadcb4876D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Dr. Gulsan Raj CIT DR

…ring, 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.” 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 Supreme Court in the case of ‘CIT vs. B. Bhattachargee & Another’ (118 ITR 461 at page 477-478) held ITA Nos. 470 to 473/ Chd/2017- M/s BCL Homes Ltd, Zirakpur, Mohali 3 that the appeal does…

M/S Bcl Homes Ltd, Mohali vs. Deputy Commissioner of Income Tax, Chandigarh

In the result, all the appeals of the assessee are dismissed in limine

ITA 470/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh09 Oct 2018AY 2010-11

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 470 To 473/Chd/2017 "नधा"रण वष" / Assessment Years : 2010-11 To 2012-13 M/S Bcl Homes Ltd., The Dcit, Central Circle-1, बनाम Vilalge Kishanpur, Nac, Chandigarh Zirakpur, Mohali "थायी लेखा सं./Pan No: Aadcb4876D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Dr. Gulsan Raj CIT DR

…ring, 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.” 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 Supreme Court in the case of ‘CIT vs. B. Bhattachargee & Another’ (118 ITR 461 at page 477-478) held ITA Nos. 470 to 473/ Chd/2017- M/s BCL Homes Ltd, Zirakpur, Mohali 3 that the appeal does…

Sh. Yaj Dev Yadav, Gurgaon vs. ITO, Gurgaon

In the result, the appeal filed by the Assessee is dismissed in limine

ITA 6779/DEL/2014[2009-10]Status: DisposedITAT Delhi09 Oct 2018AY 2009-10

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. M. Nand Kumar Shate, Sr. DR
Section 253

…r at the hearing, or foils 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." C. 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. D. Their Lordships of Hon'ble Supreme Court in the case of CIT vs.B. Bhattachargee and Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the s…

Sh. Venkat Phani Raj Kumar Mararaju, Hyderabad vs. ITO, New Delhi

In the result, the appeal filed by the Assessee is dismissed in limine

ITA 6765/DEL/2014[2010-11]Status: DisposedITAT Delhi09 Oct 2018AY 2010-11

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. M. Nand Kumar Shate, Sr. DR
Section 253

…r at the hearing, or foils 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." C. 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. D. Their Lordships of Hon'ble Supreme Court in the case of CIT vs.B. Bhattachargee and Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the s…

M/S Himachal Gramin Bank, Mandi vs. Jcti, Range, Mandi

In the result, appeals of the assessee is dismissed in limine

ITA 1574/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh04 Oct 2018AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarआयकर अपील सं./ Ita No. 1574/Chd/2017 "नधा"रण वष" / Assessment Year : 2011-12 M/S Himachal Gramin Bank, The Jcit, Mandi Range, बनाम Jawahar Nagar, Mandi (H.P). Mandi, H.P. "थायी लेखा सं./Pan No: Aaath3599R अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Smt. Chanderkanta, Sr.DR

…ring, 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.” 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 Supreme Court in the case of ‘CIT vs. B. Bhattachargee & Another’ (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing th…

Sh. Prakash Bhalekar, Pune vs. ACIT, Gurgaon

In the result, the appeal filed by the Assessee is dismissed in limine

ITA 3737/DEL/2015[2010-11]Status: DisposedITAT Delhi04 Oct 2018AY 2010-11

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Sh. K. Hauthang, Sr. DR
Section 253

…r at the hearing, or foils 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." C. 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. D. Their Lordships of Hon'ble Supreme Court in the case of CIT vs.B. Bhattachargee and Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the s…

Mohinder Singh, New Delhi vs. ITO, Ward- 53(4), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 7153/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Oct 2018AY 2009-10

Bench: Sh. N. K. Sainiita No. 7153/Del/2017 : Asstt. Year : 2009-10 Mohinder Singh, Vs Income Tax Officer, A-6, Amrit Nagar, Kotla Ward-53(4), Mubarakpur, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aoaps0124B Assessee By : None Revenue By : Sh. Surendra Meena, Sr. Dr Date Of Hearing : 01.10.2018 Date Of Pronouncement : 01.10.2018 Order This Is An Appeal By The Assessee Against The Order Dated 13.09.2017 Of Ld. Cit(A)-18, New Delhi.

For Appellant: NoneFor Respondent: Sh. Surendra Meena, Sr. DR

…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.” 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. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

Sh. Deepak Jain, New Delhi vs. ACIT, New Delhi

In the result, appeal filed by assessee stands dismissed

ITA 5663/DEL/2015[2009-10]Status: DisposedITAT Delhi01 Oct 2018AY 2009-10

Bench: Sri R.S.Syal & Smt. Beena A Pillaia.Y. 2009-10 Sh. Deepak Jain Vs. Acit, Central Circle 06 624, Modern Apartment New Delhi Sector 15, Rohini New Delhi 110 085 Pan: Afdpj7401E (Appellant) (Respondent) Appellant By: None Respondent By: Sh. S.R.Senapati, Sr. D.R. Date Of Hearing: 01.10.2018 Date Of Pronouncement: 01St October, 2018 Order Per Beena A Pillaithe Present Appeal Has Been Filed By The Assessee Against The Order Dated 14.08.2013 Passed By Ld.Cit(A)-Xxxi, Delhi For Assessment Year 2009-10. 2. During The Course Of Hearing Today I.E. On 01 St October, 2018, Inspite Of Service Of Notice, Nobody Was Present On Behalf Of The Assessee Nor Any Adjournment Request Received. It Therefore, Appears That The Assessee Is Not Interested To Prosecute The Matter. 3. The Law Aids Those Who Are Vigilant, Not Those Who Sleep Upon Their Rights. This Principle Is Embodied In Well Known Dictum, “Vigilantibus Et Non Dormientibus Jura Sub Veniunt’. Considering The Facts & Keeping In View The Provisions Of Rule 19(2) Of The Income-Tax Appellate Tribunal Rules As Were Considered In The Case Of Cit Vs. Multiplan India Ltd., (38 Itd 320)(Del), We Treat This Appeal As Unadmitted.

For Appellant: NoneFor Respondent: Sh. S.R.Senapati, Sr. D.R

…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.” 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. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

Ms. Harpreet Kaur, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is dismissed for non- prosecution

ITA 840/DEL/2016[2009-10]Status: DisposedITAT Delhi26 Sept 2018AY 2009-10

Bench: Shri N.K. Billaiya & Shri N.K. Choudhryassessment Year: 2009-10 Ms. Harpreet Kaur, Vs. Acit, B-21, Second Floor, Kirti Nagar, Circle -27(1), New Delhi New Delhi Pan :Aajpk4430F (Appellant) (Respondent)

…aring, 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. " 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. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

Sh. Rahul Bhuchar, New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 5636/DEL/2015[2010-11]Status: DisposedITAT Delhi18 Sept 2018AY 2010-11

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K.N. Chary

…earing, 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.” 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. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sam…

M/S Northend Housing & Constructions Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 4296/DEL/2015[2010-11]Status: HeardITAT Delhi17 Sept 2018AY 2010-11

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K.N. Chary

…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.” 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. 2 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the…

Mr. Chandra Prakash Chaudhary, New Delhi vs. DCIT, Dehradun

In the result, the appeal of the assessee is dismissed

ITA 4220/DEL/2015[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Sh. N. K. Saini, Am & Smt. Beena A Pillai, Jm

For Appellant: NoneFor Respondent: Smt. Princy Singla, Sr. DR

…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.” 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. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

Hemant Kumar, New Delhi vs. ITO, Ward-42(5), New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 2439/DEL/2018[2009-10]Status: DisposedITAT Delhi08 Aug 2018AY 2009-10

Bench: Shri Bhavnesh Saini & Shri P. Maharishiassessment Year: 2009-10 Vs Hemant Kumar Ito F-82A, Mohan Garden, Peepal Road, Ward 42(5) Uttam Nagar, New Delhi. New Delhi. Anjpk7489B

…earing, 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.” 6. 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. 7. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

Chand Singh Prop., Haryana vs. Pr. CIT, Karnal

In the result, the appeal filed by the assessee is dismissed

ITA 734/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Aug 2018AY 2011-12

Bench: Sh. R.S. Syal & Smt. Beena A. Pillai

For Appellant: NoneFor Respondent: Smt. Paramita Tripathi, CIT(DR)

…earing, 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.” 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. Bhattachargee & Another (118 ITR 461 at page 477-478) 3 (Chand Singh Prop.) held that the appeal does not mean, mere filing of the memo of appeal but effe…