ORDER

PER BENCH:

This is an appeal filed by the assessee against the order of the ld. Addl./JCIT(A), Faridabad, dated 31.01.2026 passed in Appeal No.CIT(A)l Sambalpur/10025/2020-21 for the assessment year 2017-18.

Shri P.K.Mishra, ld. AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. DR represented on behalf of the revenue.

The appeal of the assessee is delayed by 14 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating sufficient reasons for delay. Ld. Sr. DR also did not object to condone the same. Accordingly, considering the contents of the affidavit filed by the assessee in regard to condonation of delay which are not found to be false, we condone the delay of 14 days in filing the appeal and the appeal of the assessee is admitted for hearing.

Ld.AR submitted that due to inevitable circumstances the assessee could not provide the details during the course of assessment proceedings. It was submitted that the matter may be restored to the file of ld. AO so that the assessee could be able to produce all the relevant facts in support of his claim before the ld. AO.

In reply, ld Sr DR submitted that pr