In the result, this appeal filed by the assessee is allowed
Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay
2. At the time of hearing, none has appeared on behalf of assessee, though, the notice of hearing have been duly served on the given address. 3. Submissions of the ld. Sr.DR for the revenue were duly considered and the documents produced have been perused while taking the matter as heard. 4. We find from perusal of record that there