Held that prolonged illness and financial pressure faced by the assessee on account of slow-down in his business and criminal intimidation by the creditors and the criminal proceedings against the assessee constituted reasonable cause for the delay in fling the appeal beyond the control of the assessee. delay in fling the appeal was condoned.  Assessee having failed to make proper representation before the lower authorities due to his illness and financial crisis and the death of his authorized representative, the order of the AO is set aside with a direction to complete the assessment after giving  an opportunity to the assessee.  (AY. 2013-14)