CHITRA FINMAN PVT LTD,DELHI vs. ITO WARD-6(1), DELHI

At the very outset, the ld counsel of the assessee submitted an application for condonation of delay in filing the appeal on the ground that he was unaware of the passing of the order by the ld. CIT(A) and came to know only upon receipt of notice. Therefore, it was prayed for restoring the matter to the ld. CIT(A) for deciding the issues afresh on merits.

Per contra, the ld. DR raised no serious objection to the same.

We have heard the rival submissions and have perused the relevant material on record. We find that there is a delay of 201 days for filing the appeal before the ld. CIT(A) and the ld. CIT(A) has not condoned the delay without assigning substantial reasons and the therefore, the ld. counsel for the assessee prayed for restoring the appeal to the ld. CIT(A) for deciding the case on merits. After perusing the application for condonation of delay, we find that the reasons stated by the ld. counsel for the assessee seem to be reasonable. We, therefore, condone the delay and direct the ld. CIT(A) to admit the appeal.

In view of the above facts and circumstances and in the interest of natural justice and fair play, we deem it fit to restore the matter back to the file of the ld. CIT(A) to decide the issues afresh after allowing 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. 3956/DEL/2025 is allowed for statistical purposes. Order pronounced in open court on 27.10.2025. [ANUBHAV SHARMA]