MANJUBEN NATVARBHAI PATEL L/H OF NATVARBHAI RANCHHODBHAI PATEL,BARDOLI vs. INCOME TAX OFFICER, WARD-2, BARDOLI, BARDOLI

In the result, appeal of the assessee is allowed for statistical purposes

Bench: MS SUCHITRA RAGHUNATH KAMBLE (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

section 253(3) of the Act. In the affidavit, the assessee stated that the CIT(A) has passed the order on 21.07.2022 and it was received on 01.08.2022. The assessee went to USA after assigning all the papers to the briefing counsel for filing appeal before Tribunal. However, the payment of the appeal fees was not made