SADIQUE SHAIKHU GULAMDASTAGIR SHAIKH,RAVIWAR PETH vs. ADDL/JCIT, A

PER MANISH BORAD, AM: This appeal filed at the instance of assessee is directed against the order of Ld. Addl./JCIT(A)-3, Chennai [‘Ld. CIT(A)’] dated 26.03.2025 pertaining to A.Y. 2011-12. 2. When the case called for, none appeared on behalf of the assessee. With the assistance of Ld. DR and on perusal of the records I notice that the impugned order is ex-parte and there is no finding on merits of the case. Ld. DR has not raised any objection if 2 the matter is restored to the file of Ld. CIT(A). Considering the facts and circumstances of the case, in the larger interest of justice, I restore all the issues raised by the assessee in the instant appeal to the file of Ld. CIT(A) for necessary adjudication as contemplated in section 250(6) of the Act. Needless to mention that proper opportunity of hearing should be granted to the assessee for making submissions. Finding of Ld. CIT(A) is set-aside. Grounds of appeal raised by the assessee are allowed for statistical purposes.