Non Diligence in Filing Appeal: ITAT imposes Cost on Appellant, directs to Deposit on PMRF

The ITAT imposed a cost on an appellant for lack of diligence in filing an appeal, directing the appellant to deposit the amount with the Prime Minister's Relief Fund (PMRF). The appellant's negligence resulted in delays and wasted judicial time, prompting the tribunal to penalize the party. This decision underscores the importance of timely and diligent legal actions, warning taxpayers and their representatives to adhere strictly to procedural timelines. The ruling serves as a deterrent against casual approaches in legal and tax matters, reinforcing the tribunal's commitment to efficient justice delivery.