2025 (3) TMI 2260

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....ER PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 09.09.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2018-19. 2. There is a delay of 49 days in filing of this appeal before the Tribunal for which the assessee has filed a condonation application along with an affidavit explaining the reasons for such delay. After considering ....

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....the quantum addition has been deleted, therefore, the penalty does not survive. 5. The Ld. DR fairly conceded that the Tribunal has deleted the addition made by the Assessing Officer and sustained by the Ld. CIT(A) / NFAC. 6. We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and Ld. CIT(A) / NFAC and the paper book filed on behalf of the as....