ORDER

PER GEORGE MATHAN, JM:

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.

02. Shri Akkal Dudhwewala represented on behalf of the assessee and Shri P.N. Barnwal represented on behalf of the Revenue.

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.

04. At the time of hearing, the ld. Sr. DR submitted that the assessee has not been able to produce all evidences before the ld. AO. It was submission that the ld. CIT (A) has without considering the order of the ld. AO allowed the appeal of the assessee.

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 ca