K M MEMORIAL HOSPITAL & RESERCH CENTRE (P) LTD,BOKARO vs. ACIT, CIRCLE-1,, HAZARIBAG
In the result, this ground of appeal of assessee is partly allowed
ITA 19/RAN/2021[2013-14]Status: DisposedITAT Ranchi29 Apr 2025AY 2013-14
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay
Section 143(3)Section 194CSection 263Section 40
2. From perusal of record, we noticed that there is a delay of 52 days in filing this present appeal before this Tribunal, for which the assessee has filed an application for condonation of delay. The assessee in its condonation application has stated that the Director, who is responsible for overseeing the working of the hospital/company was on quarantine