Held that the delay in filing of the appeal was condoned. Additional ground was admitted.  On merit the Tribunal held that the last quarterly statement for the assessment year 2008-09 was filed by the assessee on May 22, 2009 and the time limit for passing assessment order under section 201(1A) was two years from the end of financial year in which statement under section 200 was filed, i. e., up to March 31, 2012. The Assessing Officer passed the assessment order on March 30, 2016 which was barred by limitation. Corrections made later by way of rectification were negligible. (AY.2009-10 to 2011-12)