SUPERIOR AIRCON PRIVATE LIMITED,DELHI vs. ITO,WARD-4, PANIPAT

Ld. Counsel for the assessee submits that the appeal was disposed of by the Ld. Addl./JCIT(Appeals) without providing opportunity to the assessee. Ld. Counsel submits that the notices were not received by the assessee, therefore, the assessee could not represent its case before the Ld. Addl./JCIT(Appeals). The Ld. Counsel for the assessee further, filing an undertaking submitted that the assessee shall cooperate with the proceedings before the 1 Ld. Addl./JCIT(Appeals) if the appeal is restored to the Ld. Addl./JCIT(Appeals).

Ld. DR has no serious objection.

Considering the rival submissions and the ex parte order passed by the Ld. Addl./JCIT(A) and also the undertaking filed by the assessee I feel it appropriate to restore this appeal to the file of the Ld. Addl./JCIT(A) for fresh adjudication. Assessee has filed undertaking to cooperate with the proceedings before the Ld. Addl./JCIT(A). Considering the undertaking, this appeal is restored to the file of the Ld. Addl./JCIT(A) for fresh adjudication after providing adequate opportunity to the assessee.

In the result, appeal of the assessee is allowed for statistical purpose.