2020 (9) TMI 87

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....olidated order for the sake of convenience and brevity. ITA No.1364/Mum/2020, AY 2013-14 2. This appeal assails the order of Ld. Commissioner of Income Tax (Appeals)-60, Mumbai [CIT(A)], Appeal No. CIT(A)-60/IT- 10052/ACIT(CPC)(TDS)/2015-16 dated 13/08/2019 on following grounds: - 1.0 On facts and circumstances of the case and in law, Ld. CIT(A) erred in not condoning the delay in filing of the 1st appeal on ignoring the bonafide reasons and compelling circumstances beyond control of the appellant and a prayer is made to condone the delay in filing of the 1st appeal; 2.0 The Ld. CIT(A) erred seriously in rejecting the appellant's application for condonation of delay without considering the written submission, support....

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....ed by TDS-CPC u/s 200A of the Income Tax Act, 1961 in respect of e-tds statements filed by the assessee. The appeal was instituted by the assessee on 27/07/2018 and accordingly, it was viewed that the appeal was filed belatedly. 4.2 The assessee, inter-alia, submitted that the aforesaid statements (default summary) u/s 200A were served to the assessee only on 27/06/2018 and accordingly, the appeal was filed within stipulated period of 30 days as prescribed u/s 249(2). Alternatively, the assessee pleaded for condonation of delay on account of adverse medical as well financial conditions being faced by the director of the assessee entity. It was submitted that there was no negligence or deliberate attempt to delay the filing of the appeal.....

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....ion delivery were forwarded to the assessee only on that date. 5. We have carefully considered the rival arguments as well as material placed before. Keeping in view the adverse business / financial as well as medical conditions being faced by the director of the assessee entity, we are of the considered opinion that the delay was to be condoned. The factual matrix placed before us could explain the nonreceipt of statements u/s 200A by the assessee. While doing so, we are guided by the following principles laid down by Hon'ble Supreme Court regarding condonation of delay in the case of Collector, Land Acquisition Vs. Katiji [167 ITR 471 (SC)] : - 1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. ....