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INCOME TAX APPELLATE TRIBUNAL (MUMBAI BENCH)
SANDEEP SINGH KARHAIL, Judicial Member, GIRISH AGRAWAL, Accountant Member
Shri Trust T 2018 – Appellant
Versus
ITO (TDS) - 2(2)(1) – Respondent
| Table of Content |
|---|
| 1. condonation of delay granted due to non-communication of cit(a) order. (Para 1 , 2 , 3) |
| 2. challenge to assessee-in-default status for non-tds on eis. (Para 4 , 5 , 6) |
| 3. lower authorities upheld tds liability on eis as investment income. (Para 7 , 8) |
| 4. no tds u/s 194lbc on eis; not income from originator's investment. (Para 9 , 10 , 11 , 12) |
| 5. appeal allowed; tax and interest deleted. (Para 13 , 14) |
ORDER
PER SANDEEP SINGH KARHAIL, J.M.
The assessee has filed the present appeal against the impugned order dated 12.05.2023, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], which in turn arose from the order passed under section 201(1)/201(1A) of the Act, for the assessment year 2018-19.
2. The present appeal is delayed by 48 days. Along with the appeal, the assessee has filed an affidavit seeking condonation of delay in filing the appeal, stating as follows: -
“2. That the CIT(A) order dated 12 May 2023 passed under section 250 of the Income Tax Act ('the Act') was not received by the Appellant on the email address registered on the e-filing por
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