ITAT restores case as CIT(A) passed ex-parte order in case of TDS default on royalty payments

IT/ILT: Where Assessing Officer treated payments made to foreign companies for purchase of software as payment of royalty in terms of section 9(1)(vi) and held assessee as assessee-in-default on account of non-deduction of tax on said payments, in view of fact that effective opportunity of hearing was not granted to assessee and order of Commissioner (Appeals) was passed ex-parte, issue was restored to Commissioner (Appeals) for de novo consideration