2023 (1) TMI 1287

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....or the Revenue : Shri Vipul Kashyap, Sr. DR. ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of ld. CIT (Appeals)-3, New Delhi dated 01.12.2015 pertaining to the Assessment Year 2006-07. 2. At the outset, it is noted that there is a delay of filing the appeal before this Tribunal of 968 days. The reasonable cause submitted is that c....