BOSCH GLOBAL SOFTWARE TECHNOLOGIES PRIVATE LIMITED ,BENGALURU vs. DCIT, CIRCLE-2(1)(1), BANGALORE

Present appeal of the assessee is arising from the order of ld. CIT(A) dated 5.11.2024 vide DIN & Order No.ITBA/NFAC/S/250/2024-25/1070110653(1) and relates to assessment year 2018-19 passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”).

At the outset, we observe that the ld. CIT(A) has disposed of the appeal of the assessee without condoning the delay.

Ld. Counsel for the assessee appearing on behalf of the assessee pointed out that the reasons for the delay were duly mentioned in column no.15 of form 36, as per which the delay was Bosch Global Software Technologies Pvt. Ltd., Bangalore Page 2 of 2 pertaining to Covid-19 period and hence the ld. CIT(A) ought to have condoned the delay and then could have decided the matter.

Ld. D.R. relied upon the orders of authorities below.

After considering the rival submissions, we are of the view that the matter requires fresh consideration at the end of ld. CIT(A). As the Ld. CIT(A) has not passed a speaking order while rejecting the petition for condonation of delay. Therefore, we direct the ld. CIT(A) to pass a speaking order with respect to the petition for condonation of delay and then decide the matter in accordance with law.

In the result, appeal filed by the assessee is allowed for statistical purposes.