SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

4. We have considered the submissions of both the parties on the plea of condonation of delay, we find that the impugned order was passed on 28/07/2023, however, the present appeals are filed on 09/01/2024, the registry has calculated delay of 173 days each in filing both the appeals. As recorded above, the assessee submitted that due to medical treatment