In the result, appeal of the assessee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 149/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2017-18 Sushila Devi SH 8A, Village Daulapura Post Katrathal, Sikar cuke Vs. ACIT, Circle, Sikar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGVPD 6837 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P. C. Parwal (C.A.) jktLo dh vksj ls@ Revenue by : Smt Monisha Choudhary (Addl. CIT) a lquokbZ dh rkjh[k@ Date of H

condone the delay and relieve the assessee from payment of penalty amount. It then depends upon facts of each case as to whether case for acceptance of explanation is made out by the assessee, or not? The explanation offered by the assessee in this case ought to have been accepted being a sufficient one. The delay in filing certain form