Held that Commissioner (Appeals) passed ex parte order in violation of principles of natural justice, as he had not passed order as per mandate of provisions of section 250(6) i.e., he did not pass order on merit based on entire material available on record, one more opportunity should be granted to assessee to plead its case before Commissioner (Appeals). Matter is restored back to file of Commissioner (Appeals) for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to assessee. (AY. 2012-13)