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TMI Blog2020 (1) TMI 1413X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the assessee against order passed by the CIT(A)-1, Bhubaneswar, dated 10.08.2015 for the assessment year 2005-2006. 2. As per the office note, the appeal of the assessee is delayed by 108 days. In this regard, ld. AR has filed an application for condonation of delay. We have perused the application of the assessee and found that the reason stated therein are sufficient for condonation of del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.2007 has passed the assessment order u/s.144 of the Act. Against which the assessee filed appeal before the CIT(A) and the CIT(A) dismissed the appeal of the assessee vide impugned order dated 10.08.2015. It was also strenuously contended by ld. AR that the impugned order passed by the CIT(A) is not sustainable as he himself has passed the assessment order u/s.144 of the Act, being the Addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jection raised by the ld. AR assessee during the course of hearing and considering the facts and circumstances of the case, we restore the entire matter to the file of CIT(A), other than the Commissioner of Income Tax (Appeal), who has passed the impugned order, and direct to pass a speaking and reasoned order considering the submissions of the assessee, after providing sufficient opportunity of h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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