[BE IR] Skip comments for determining startOffset of declaration

compiler/tests/org/jetbrains/kotlin/ir/IrSourceRangesTestCaseGenerated.java

@@ -34,6 +34,11 @@ public class IrSourceRangesTestCaseGenerated extends AbstractIrSourceRangesTestC
         runTest("compiler/testData/ir/sourceRanges/augmentedAssignmentWithExpression.kt");
     }
 
+    @TestMetadata("comments.kt")
+    public void testComments() throws Exception {
+        runTest("compiler/testData/ir/sourceRanges/comments.kt");
+    }
+
     @TestMetadata("kt17108.kt")
     public void testKt17108() throws Exception {
         runTest("compiler/testData/ir/sourceRanges/kt17108.kt");