2020 (1) TMI 1413

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....r L.P. Sahu, AM: This is an appeal filed 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 t....

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.... heard. Thereafter the AO vide order dated 31.12.2007 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 assessmen....