PRIMARY PLUS MEDIA PRIVATE LIMITED,NEW DELHI vs. ITO WARD 20(1), CR BUILDING DELHI

The assessee has filed an application for condonation of delay. There is a delay of 10 days. The reasons stated by the ld. counsel for the assessee seem to be reasonable. Accordingly, we condone the delay.

At the very outset, the ld. counsel for the assessee submitted that the assessment has been made ex parte by the Assessing Officer and the ld. CIT(A) has rejected the application filed for condonation of delay.

Per contra, the ld. DR relied upon the orders of the authorities below.

We have heard the rival submissions and have perused the relevant material on record. We find that the Assessing Officer has passed the assessment order exparte. The ld. CIT(A) has simply rejected the petition filed for condonation of delay in filing the appeal before the ld. CIT(A) without appreciating the explanation submitted by the assessee and no merits were dealt with while passing the appellate order.

In view of the above facts and circumstances and in the interest of justice and fair play, we are of the considered view that the delay may be condoned. We, therefore, deem it fit to restore the matter back

The ld. CIT(A) is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information /documents as required by the authorities.

In the result, appeal of assessee in ITA No. 5715/DEL/2024 is allowed for statistical purposes. Order pronounced in open court on 05.05.2025. [SATBEER SINGH GODARA]