In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.29/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2019-20) Vs. Andhra Pradesh State Civil The Income Tax Officer (Tds)-Ward-1 Eluru – 534001 Supplies Corporation Limited Andhra Pradesh 10-152/1, 4Th Floor Sai Towers, Ashok Nagar Bandar Road, Kanuru – 520007 Andhra Pradesh [Pan: Aabca7161R]

TDS u/s 194H is void-ab-intio.” 5. The only issue contested by the assessee is with respect to the cause that Ld. CIT(A) has not condoned the delay in filing the appeal with a delay of 1049 days. On this issue, Ld. Authorised Representative [hereinafter “Ld.AR”] submitted that the assessee received the order under section