Court held that by filing the affidavit, the defect in the application stood removed. Thereafter, it cannot be held that the application for compounding was filed on 5th Feb., 2020 or the compounding application was time-barred. The order dt. 11th Feb., 2020 is set aside and the matter is remanded back to the ITO in the Office of the Principal Chief CIT for deciding the application of compounding on merit within a period of 30 days after giving the opportunity of personal hearing to the assessee.