1422-Day Filing Delay Excused for Illiterate Individual u/s 144; Payment to PM's Relief Fund Required for Assessment Resumption.

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....Condonation of delay - delay of 1422 days - Ex-parte best judgement assessment u/s 144 - Illiterate person - his delay is condoned subject to the condition that the assessee pays a sum of ₹ 10,000/- to the P.M’s Relief Fund within a period of one month from the date of receipt of this order and shall file the proof of the same before the AO, only after which the AO shall take up the assessment proceedings.....