ORDER

Per C.M.Garg,JM

This is an appeal filed by the assessee against the order of the CIT(A),1, Bhubaneswar dated 10.2.2016 for the assessment year 2010-11 in the matter of assessment u/s.143(3) of the Act.

2. The appeal filed by the assessee is time barred by 1239 days. The assessee has filed condonation petition supported by affidavit for condoning the delay in filing the appeal. In the petition, it is stated as under:

“ 1. The appeal against the Assessment Order passed U/s 143(3) of The I.T.Act,1961 dated 04.03.2013 was filed by the appellant on 25.02.2014 before The Commissioner of Income Tax (Appeal)-l, Bhubaneswar.

2. During the course of hearing of the subject appeal, the Ld. Assessing Officer had issued Notice U/s 148 of The I.T. Act for impugned assessment year to reassess the income of the appellant. The matter was brought to the notice of the Ld. CIT(A)-1 and the appellant was advised that the grounds of appeal raised in the subject appeal against the order U/s 143(3) dated 04.03.2013 be raised in the appeal against the order to be passed U/s 147 of The I.T.Act,1961 and treated the appeal as infructuous and dismissed the same vide order dated 10.02.2016.

3. As the appeal was