Step 1: Understand the reaction mechanism.
In the reaction of benzaldehyde with methanol, the intermediate is formed by protonation and nucleophilic attack, but \( \text{H}_2\text{C} - \text{O} - \text{CH}_3 \) is not an intermediate in this reaction.
Step 2: Conclusion.
Thus, the intermediate that is not involved is \( \text{H}_2\text{C} - \text{O} - \text{CH}_3 \).
Final Answer:
\[
\boxed{\text{H}_2\text{C} - \text{O} - \text{CH}_3}
\]