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, the assessee has come up in appeal.
Conclusion- Held that there was lack of communication between her and Tax practicenor/Advocate earlier engaged by her, for the purpose of appeal before Learned CIT(A), we deem it a fit case to entertain the appeal, while condoning the delay in filing of the same. The applicant has not brought on record any thing to suggest that from time to time she was making queries from her Advocate about the appeal filed before CIT(A). Therefore, when she was not so diligent enough, we also deem it just to impose cost of Rs. 8000/- on the assessee-appellant. The assessee-applicant to deposit said cost in “Prime Minister Relief Fund”.
