ORDER

This is an appeal filed by the Revenue against the order of the National Faceless Appeal Centre, Delhi [the learned CIT (A)] in appeal no. ITBA/NFAC/S/250/2024-25/1068354810(1) dated 05.09.2024 for the A.Y. 2012-13.

03. The appeal of the Revenue is time barred by 138 days. Considering the facts and circumstances of the case, we find that there is plausible reason to condone the delay and the delay of filing the appeal is hereby condoned.

05. In reply, the ld. AR submitted that evidences had been produced before the ld. AO but the ld. AO did not consider any of the evidences. It was further submission that the evidences produced before the ld. CIT (A) was sent by the ld. CIT (A) to the ld. AO and a remand report was called for from the ld. AO which was shown at pages 86 to 91 of the Paper Book. It was the submission that the ld. AO did not give any adverse inference in the remand proceedings. The remand report dated04.04.2018, reads as follows: -

The Commissioner of Income Tax (Appeal)-1, Kolkata,

Kolkata-700069

Sub: Calling for Remand Report in the case of M/s Infinity Housing Projects Private Limited having PAN-