The appeal is partly allowed
Bench: SHRI. LALIET KUMAR (Judicial Member)
condone the delay for which sufficient cause is shown, and admit the appeal for adjudication. 4. Briefly, the facts of the case are that M/s Apex Builders, a firm engaged in civil and road construction work, filed its return of income for the Assessment Year 2012–13, declaring an income of Rs . 4,52,050/-. The return was filed electronically