Held, that during the pendency of the appeal, there was a change in the jurisdiction of the Commissioner (Appeals) from Jaipur to Ajmer, as a result, certain clarification filed by the assessee regarding reference of value of the property, obtained through an RTI application, apparently escaped the attention of the Commissioner (Appeals) and the consequent rectification sought by the assessee was kept pending. Thus, the explanation offered for the delay in filing the appeal was reasonable and acceptable and the delay in filing the appeal was  condoned. (AY. 2009-10)