DINESH KUMAR CHAURASIA, TONK vs. PCIT CENTRAL, JAIPUR, JAIPUR
In the result, appeal of the assessee is dismissed
ITA 102/JPR/2023[2018-19]Status: DisposedITAT Jaipur17 Jul 2023AY 2018-19
Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Ajey Malik (CIT)
Section 143(3)Section 263Section 5
delay of three days in filing
the appeal by the assessee is condoned in view of the decision of
Hon’ble Supreme Court in the case of Collector, land Acquisition vs.
Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is
prevented by sufficient cause.
6. Succinctly, the fact as culled out from the records is that
