MURUDESHWAR CERAMICS LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

The assessee is aggrieved by the decision of ld CIT(A) in confirming the addition made by the AO and also directing him to enhance the income.

We heard the parties and perused the record. We notice that the ld CIT(A) has passed order ex-parte, since the assessee did not properly respond before him. However, we notice that the assessee appears to have given some explanations before him. Under the set of facts, in the interest of natural justice, we are of the view that all the issues contested in this appeal may be restored to the file of CIT(A) for adjudicating them afresh. Accordingly we set aside the order passed by ld CIT(A) and restore all the issues to his file for adjudicating them afresh after affording adequate opportunity of being heard to the assessee.

In the result, the appeal filed by the assessee is treated as allowed for statistical purpose.