2013 (11) TMI 134

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....essee-appellant has challenged Commissioner of Income Tax (Appeals)'s order dated 27^th July, 2010, in the matter of assessment u/s. 143(3) of the Income Tax Act, 1961, for the assessment year 2007-08. 2. None appeared for assessee but as the issues raised in the appeal are relatively small issues, within a narrow compass of undisputed facts and which can be disposed of on short legal grounds, ....

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....- Alom Extrusions Ltd. (319 ITR 306). In this view of the matter, we deem it fit and proper to remit the matter to the fi le of the Assessing Officer for deciding the matter afresh in the light of Hon'ble Supreme Court's decision in the case of Alom Extrusions (supra). 5. Ground No. 1 is thus allowed for statistical purposes. 6. In Ground No. 2, the following grievance is raised: -  ....