Assessee-company was issued notices by Commissioner (Appeals)-However, assessee failed to respond to said notices.  Consequently, Commissioner (Appeals) passed ex parte orders. Held that  business of assessee-company was on verge of closure and an additional director was appointed for smooth functioning of company, as managing director of company resigned. Since assessee-company was traversing through a difficult patch of time, matter was  remanded to Commissioner (Appeals) for fresh adjudication on merits after giving one more opportunity of hearing to assessee. (AY. 2008-09, 2010-11 to 2013-14)