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2021 (2) TMI 178 - AT - Income TaxCIT (A) passing the ex-parte order - Assessment order under section 144 - addition on the ground that the assessee has not complied with the notices and lack of explanation on the bank deposits - HELD THAT:- Since the impugned order of the ld. CIT (A) does not touch the merits of the issue regarding the addition made by the AO, therefore, having regard to the facts and circumstances of the case as well as in the interest of justice, we grant one more opportunity to the assessee to present its case for the assessment year under consideration before the ld. CIT (A). Accordingly, subject to the cost of ₹ 5,000/-, we set aside the matter pertaining to the assessment year 2007-08 to the record of the ld. CIT (A) for deciding the same afresh after giving one more opportunity to the assessee
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