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

ITA 5715/DEL/2024

AI Insights

The case involves an appeal by Primary Plus Media Pvt Ltd against the order of the ld. NFAC, Delhi dated 08.09.2024 for the Assessment Year 2016-17. The primary contention was the ex parte nature of the assessment order passed by the Assessing Officer and the subsequent rejection of the condonation of delay application by the ld. CIT(A). The Tribunal found the reasons for the delay in filing the appeal to be reasonable and thus condoned the delay. It was noted that the CIT(A) had not adequately considered the explanation provided by the assessee for the delay nor dealt with the merits of the case in the appellate order. Consequently, the Tribunal restored the matter to the CIT(A) for a fresh decision, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314435 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2016-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Assessee Lawyers: R.S.AHUJA
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5715/DEL/2024 [A.Y 2016-17] Primary Plus Media Pvt Ltd Vs. The I.T.O R.S. Ahuja & Co. Ward -20(1) Chartered Accountants New Delhi C-353, Defence Colony, Delhi PAN: AAFCP 0953 P (Appellant) (Respondent) Assessee By : Shri R.S.Ahuja, CA Shri P.S. Sodhi, Adv Department By : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing : 05.05.2025 Date of Pronouncement : 05.05.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the ld. NFAC, Delhi dated 08.09.2024 for A.Y 2016-17. 2 ITA No.5715/DEL/2024 Primary Plus Media [A.Y 2016-17] 2. 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. 3. 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. 4. Per contra, the ld. DR relied upon the orders of the authorities below. 5. 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. 6. 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 3 ITA No.5715/DEL/2024 Primary Plus Media [A.Y 2016-17] to the file of the ld. CIT(A) to decide the issues afresh after allowing adequate opportunity of being heard to the assessee. 7. 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. 8. 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. Sd/- Sd/- [SATBEER SINGH GODARA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 05th MAY, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi 4 ITA No.5715/DEL/2024 Primary Plus Media [A.Y 2016-17] Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the typed draft Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. The date on which the file goes for xerox 12. The date on which the file goes for endorsement 13. The date on which the file goes to the Superintendent for checking 14. The date on which the file goes to the Assistant Registrar for signature on the Tribunal order 15. Date on which the file goes to the dispatch section 16. Date of Dispatch of the Order "