AJMEER SHERRIFF AND CO Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) This Tax Case (Appeal) has been filed by the assessee, challenging the order passed by the Income Tax Appellate Tribunal dated 09.10.2013 declining to condone the delay of 754 days in filing the appeal, raising the following substantial questions of law:

(2.) The brief facts of the case are as follows:

(3.) Heard learned counsel appearing for the assessee and the learned Standing Counsel appearing for the Revenue and perused the materials placed before this Court.