Smt. Mohini Devi Rathi Vs. ITO, Ward-Jagdalpur

Parties Involved

Facts Summary

The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 18.06.2024 for the assessment year 2017-18. The assessee, Smt. Mohini Devi Rathi, is a proprietor doing business of garments at Jagdalpur with a turnover of Rs.5 crore. The appeal is time barred by 717 days, and the assessee has filed a condonation petition with an affidavit explaining the delay. However, the assessee has not provided sufficient reasons for the inordinate delay, and the assessee is still running her business with audited accounts furnished.…

Legal Issues

• 1. Whether the condonation of delay of 717 days should be granted?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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