CHEER SAGAR EXPORTS,JAIPUR vs. DCIT, CIRCLE-1, JAIPUR

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ITA 236/JPR/2022Status: DisposedITAT Jaipur14 July 2022AY 2018-191 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal observed the delay in filing the appeal and noted that the assessee's authorized representative filed an affidavit seeking condonation of this delay. The judgment does not specify the final decision on the appeal itself, only the observation regarding the delay.

What were the facts?

The assessee filed an appeal before the ITAT Jaipur Bench arising from an order of the NFAC, Delhi for AY 2018-19. There was a delay of 121 days in filing this appeal.

What were the issues?

The primary issue is the condonation of delay in filing the appeal by the assessee. The merits of the appeal are not discussed in the provided text.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR

Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 236/JP/2022

For Appellant: Shri Pramod Patni (C.A.) jktLo dh vksj ls@
Hearing: 06/07/2022Pronounced: 14/07/2022

vkns'k@ ORDER PER: DR. S. SEETHALAKSHMI, J.M. The appeal is filed by the assessee arising out of order of National Faceless Appeal Centre, Delhi [hereinafter referred to as (NFAC)] dated 01.12.2021for the assessment year 2018-19.

2.

At the outset of hearing, the Bench observed that there is delay of 121 days in filing the appeal by the assessee for which the ld. AR of the assessee filed an affidavit dated 03.06.2022 for condonation of delay. The relevant portion of the affidavit is as under:-

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