2017 (6) TMI 1273

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....urjar For the Respondents : Mr. N.C. Mohanty ORDER The present Petitioner had challenged the legality of the Assessment order dated 31st March, 2014 passed under Section 143(3) of the Income Tax Act by the Assessing Officer for the Assessment Year 20112012. The said revision was purportedly filed under Section 264 of the said Act. 2 The Revision was delayed by about 200 days. The Commissione....

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....observed anything on merits. 4 No separate application for condonation of delay was filed, however, the request to condone the delay was made in the Revision application itself. 5 It appears that no reasonings have been given by the Commissioner for not condoning the delay. It would be appropriate to set aside the said order and direct the Commissioner to reconsider the aspect of delay. 6 In th....