What did the Tribunal hold?

The tribunal condoned the delay in filing the appeal. Ground No. 2 of the appeal was allowed, and the case was restored to the CIT(A) for fresh adjudication with an opportunity for the assessee to be heard.

The assessee filed an appeal with a delay. The tribunal considered the delay and the grounds of appeal.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the assessee should be granted a fresh opportunity for hearing.

Suraksha Flexco Pack Pvt. Ltd… vs ACIT | ITAT Jaipur 2017

4 ITA No. 766/JP/2016 M/s. Suraksha Flexco Pack (P) Ltd. vs. ACIT, Circle- 2,Ajmer (supra), the delay in filing the appeal by the assessee is condoned. The ground No. 2 of the appeal of the assessee is allowed and appeal is restored to the file of the ld. CIT(A) for afresh adjudication by providing adequate opportunity of being heard to the assessee. Thus the Ground No. 2 of the assessee is allowed. 4.0 In the result, the appeal of the assessee is partly allowed. Order pronounced in the open Court on 09 -02-2017.

Sd/- ¼HkkxpUn½ (Bhagchand) ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 09/02/ 2017 *Mishra आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant-M/s. Suraksha Flexco Pack (P) Ltd., Ajmer 1. 2. izR;FkhZ@ The Respondent- The ACIT, Circle-2, Ajmer vk;dj vk;qDr¼vihy½@ CIT(A). 3. 4. vk;dj vk;qDr@ CIT, विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. 6. xkMZ QkbZy@ Guard File (ITA No. 766/JP/2016) vkns'kkuqlkj@ By order,

सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत

SURAKSHA FLEXCO PACK PVT. LTD.,AJMER vs. ACIT, AJMER

What did the Tribunal hold?

What were the facts?

What were the issues?

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