COMMISSIONER OF INCOME TAX Vs. ESSEN P LTD

JUDGEMENT

(1.) THE common question referred to at the instance of the Revenue is as under :

(2.) FINDING that in spite of the pendency of the reference proceedings for over 10 years, the assessee was not before us, we had directed the Department to serve the assessee again by a private notice. Accordingly, the Department had tried to serve the assessee on the address given in the assessment order, i.e., No. 3, Cathedral Road, Madras. However, today, the learned senior standing counsel for the Department reports that the assessee was not to be found there. It is obvious, therefore, that the assessee who has moved from that address has not bothered to inform the Department or this Court about the change of his address. References are registered in 1987 and yet, till today, the assessee has not taken steps either to come before this Court or to inform the changed address, if any, to the Department, which, he was bound to do. In that view, we choose to proceed ex parte against the assessee.