Assessee-HUF claimed deduction under section 54F.  Assessing Officer as well as Commissioner (Appeals) disallowed assessee’s claim. Appeal is  delayed with 17 days and sought for condonation of delay.The asseessee contended that karta  is an elderly person of 72 years of age and was not well at time of filing of appeal and was under serious illness thereby helpless in signing appeal papers and filing appeal.  Assessee paid fee for appeal before due date of filing of appeal. Dismissing the appeal the Tribunal held that  since fee for appeal was already paid before due date of filing of appeal and assessee had failed to come forth with any plausible explanation elaborating acceptable reasons leading to delay in filing appeal, delay in filing appeal is not  condoned. (AY. 2017-18)