Assessing Officer disallowed deduction claimed by assessee under section 80P.  Assessee filed  an appeal before Commissioner (Appeals) with a delay of 11 days and sought condonation of delay in filing appeal stating that delay was due to non availability of its legal consultant.  Commissioner (Appeals) refused to condone delay and dismissed appeal in limine. On writ the Court held that   since filing an appeal in tax matters required legal and technical assistance, reason advanced by assessee for condoning delay was sufficient and delay had to be condoned by Commissioner (Appeals). Delay is condoned and  Commissioner (Appeals) is   directed to consider assessee’s appeal on merits.Matter remanded.