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Judgment
ORDER
PER MADHUMITA ROY, J.M.: Having regard to the impugned order passed by the ld. CIT(A) admittedly an ex-parte order that too arising out of an ex-parte order passed by the Ld. AO in order to prevent the miscarriage of justice, we would like to give a further opportunity to the assessee to represent its case to the authorities below effectively. Thus, this appeal is disposed of by remitting the issue to the file of the AO for consideration of the same afresh upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter.
Appeal preferred by the assessee is allowed for statistical purposes.