Imposition of ₹2k cost for unexplained delay in filing appeal and matter remanded for fresh adjudication

Udai Lal Mahabir Prasad HP Petrol Pump Vs ITO (ITAT Jaipur)

Conclusion: Tribunal had imposed a cost of ₹2,000 on M/s. Udai Lal Mahabir Prasad for failing to explain the delay in filing its appeal and remanded the disallowance issue to the Assessing Officer (AO) for fresh adjudication.

Held: Assessee had appealed an order passed under section 143(1). CIT(A) dismissed the appeal as time barred, noting a delay of 1,401 days in filing. CIT(A) recorded that assessee had failed to furnish sufficient cause for condonation of delay, particularly f

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