Such conduct reflects a casual and callous approach on the part of the assessee in the matter of compliance with statutory proceedings. The Assessing Officer, therefore, proceeded to complete the assessment ex parte under section 144 and assessed total income at Rs.3,57,13,220/-. Feeling aggrieved by the order passed by the Assessing Officer, the assessee preferred the appeal before the Ld. 5 back to the file of the Assessing Officer for fresh consideration. The Assessing Officer shall re-examine the applicability of sections 11 and 13 after deciding grounds 2 and 3, and pass a speaking order thereon.