Assessee filed an application for condonation of delay in filing return which was rejected by impugned order of Commissioner.  On writ the assessee submitted that he could not concentrate on his business activities as his 2 years old daughter was diagnosed with a serious cancerous ailment and he had to visit different hospitals for treatment of his child due to which delay had occurred in filing return. However, it was found that assessee had not placed material particulars regarding his pressing compulsions to give more devoted attention to treatment of his daughter. Though, in absence of such materials, Commissioner could not be blamed for taking an approach of this nature in impugned order, however, in view of serious cancer ailments, that had affected his young and infant daughter, matter was to be remanded back for consideration afresh giving one more opportunity to assessee to produce all material particulars relating to treatment of child. Matter remanded. (AY. 2012-13, 2013-14, 2014-15)