The assessee filed an appeal with a delay, upon which the Commissioner (Appeals) observed that the assessee had not explained the day-to-day delay and it was incumbent upon the assessee to exhibit due diligence in explaining the day-to-day delay. Accordingly the delay of over 5.4 years and 3.4 years in both the appeals was not condoned and the appeals were dismissed. On appeals contending that that the assessee was situated in a remote area where there was no professional advice available, that there was also lack of staff for proper handling of Income-tax matters, that the assessee was discharging a huge task of implementing various basic amenities and day-to-day services to general public at large, and that there was transfer of the concerned officer. Tribunal condoned the delay   and the issue is   remanded to the Assessing Officer for fresh consideration and decision as per law. (AY.2009-10, 2011-12)