Bench: Shri S. S. Godara
20A(1)(c) levied fes st June, 2015 for default ocured post 1 , which in an apeal confirmed by the Ld. FA being - . During the virtual hearing , t he Ld. AR , adverting to provision of section 273B con tended that , the delay in filing was ITAT - Pune Page 5 of 7 Archana Vidyaniketan ITA No s . 60 to 68