The Tribunal condoned the delay of 464 days in filing the appeal by assessee before the Tribunal, and the reason stated by the assessee in his affidavit showed that assessee was prevented by reasonable cause from filing an appeal. The Tribunal also held that CIT(A)  had passed an order in concurrence with the order of the Assessing Officer without himself going into the merits of the case; his order was in violation of the provisions of section 250(6). The matter was remanded to the file of the CIT(A) to decide on the merits. (AY.) 2012-13)