The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) directed the Assessing Officer (AO) to re-adjudicatethe addition made under section 115BBE of the Income Tax Act, 1961 on the ground of late filing of Return of Income (ROI). Apcer Life Sciences India Limited, the appellant assessee was a private limited company engaged in the business of pharma co-vigilance services and monitoring the effect…