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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.
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सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत