Held, that the delay was on account of a bona fide belief. The assessee did not stand to gain from the delay and it was not a dilatory strategy. The delay was thus condoned. (AY. 2014-15)
Puran Pradhan v. ITO (2023)101 ITR 266 (Kol) (Trib)
S. 253 : Appellate Tribunal-Condonation of delay-Delay on account of bona fide belief-No dilatory strategy-Delay condoned.[S. 254(1)]