In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri S.Rifaur Rahman & Shri Sunil Kumar Singhld Sarvodaya Hospital Private Limited, Vs. Ito 2(1)(1), G – 11, Kamla Nagar, Agra. Agra – 282 005 (Uttar Pradesh). (Pan : Aaccl7961N) (Appellant) (Respondent) Assessee By : None Revenue By : Shri Shailendra Srivastava, Sr. Dr Date Of Hearing : 14.10.2025 Date Of Order : 28.10.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 14.10.2024 For The Assessment Year 2016-17. 2. None Appeared On Behalf Of The Assessee. We Are Proceeding To Decide The Appeal With The Assistance Of The Ld. Dr Of The Revenue. 3. At The Time Of Hearing, It Is Observed That There Is A Delay Of 208 Days In Filing The Appeal Before The Tribunal On The Ground That The Managing

282 005 (Uttar Pradesh). (PAN : AACCL7961N) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Shailendra Srivastava, Sr. DR Date of Hearing : 14.10.2025 Date of Order : 28.10.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi