Delay condoned but cost directed to be deposited in PMRF due to lack of diligence: ITAT Jaipur

Premi Bai Uderani Vs ITO (ITAT Jaipur) ITAT Jaipur condoned delay of 108 days in filing of an appeal, however, imposed cost of Rs. 8,000/- to be deposited in ‘Prime Minister Relief Fund’ (PMRF) as the appellant was not diligent enough to timely file an appeal. Facts- AO vide the assessment order added sum of Rs. 1,36,34920 /- in view of provisions of section 68 of the Act r.w.s. 115BBE of the Act. On 29.11.2023, CIT(A), NFAC, Delhi has dismissed the appeal filed by the assessee-appellant, whereby she challenged the assessment order relating to assessment year 2017-18. Feeling aggrieved, th...