In the result, assessee’s appeal is allowed
Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member
condone the delay of 267 days in filing the present appeal and admit the same for adjudication on merit, as no mala fide intention can be ascribed to the assessee. 5. Facts in Brief:– The assessee is a Company engaged in financial activities. The assessee, on 30/09/2013, filed its return of income for the year under consideration declaring total loss