Assessee filed an appeal against assessment order along with an application for condonation of delay of four months. Reason given for delay in filing appeal was that assessee had filed a rectification application with Assessing Officer for interest calculation under section 234A/234B/234C. CIT(A) dismissed the application for condonation without recording any satisfactory reason.  On writ allowing the petition court remanded the matter to the file of the CIT(A) to decide the matter  after considering the materials on record  with in six days of receipt of certified copy of the order.