2012 (4) TMI 822

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..... COUNTANT MEMBER This appeal filed by the assessee emanates from the order of CIT (Appeals)-XXIII, New Delhi dated 23.11.2010 for the assessment year 2002- 03. 2. The assessment was finalized under section 147 / 144 on 12.12.2007 making an addition of Rs.5,56,423/-. The appeal filed by the assessee was also decided ex-parte by the CIT (A). 3. The assessee has raised 25 grounds in the app .....

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..... ties below and restore the issue to the file of the Assessing Officer to be decided de novo after providing an opportunity of being heard to the assessee. The assessee shall approach the Assessing Officer within two months from the receipt of the order. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in open court on this 4 th day of April .....

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