ITAT Condones 350-Day Delay in TCS Appeal by District Magistrate

District Magistrate Vs ITO (TDS) (ITAT Delhi)

Income Tax Appellate Tribunal (ITAT) Delhi has condoned a significant delay of 350 days by the District Magistrate (DM), Budaun, in filing an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)]. The case involved a tax liability of ₹8,13,688 imposed under Section 206C(6A) of the Income Tax Act, 1961, for Assessment Year 2010-11, related to the failure to collect Tax Collected at Source (TCS).

The order imposing the liability was passed by the ITO-TDS, Moradabad, on March 31, 2017. The District Magistrate’s off

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