Litigant not permitted to blame advocate for delay in filing of appeal: ITAT Jaipur

Smt. Santra Vs ITO (ITAT Jaipur) ITAT Jaipur held that the litigant cannot be permitted to throw the entire blame on the head of the consultant or Advocate and disown himself or herself at any time to seek relief for condonation of delay. Accordingly, cost imposed for procedural delay. Facts- Assessee preferred an appeal with delay of 135 days as regard impugned penalty order and delay of 317 days as regards impugned order pertaining to quantum assessment. Notably, the appellant claimed herself to be an illiterate house wife, and pleaded that when she received show cause notice in respect of p...