2016 (12) TMI 1578

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..... ot be fulfilled within the time and that the defects pointed out by the Registry too could not cured since there was overload of work on the part of the Revenue, is not sufficient cause to warrant condonation of delay. Besides, on merits too, the Court notices that the question of law urged - whether assembling of the ultimate product i.e. air springs - for use by the railways, which conformed .....

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..... of the Income Tax Act, 1961 seeks to impugn an order of the Income Tax Appellate Tribunal (ITAT) dated 06.12.2013 in ITA No. 2554/Del/2013 for the Assessment Year (AY) 2009-10. At the outset, we notice that the Revenue has filed this appeal after an inordinate delay of 646 days. The reason for the delay has not been properly explained. A general explanation that the process of e-filing required .....

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