The Commissioner (Appeals) dismissed  the appeal on the ground that the  assessee had not demonstrated sufficient cause for the condonation of the delay. Tribunal held that  The assessee gave the reasons for condonation before the Commissioner (Appeals) and has even filed an affidavit of the concerned employee who was responsible for receiving e-mails on behalf of the assessee. The said affidavit showed that that employee inadvertently failed to notice the e-mail containing the order in question sent to the e-mail ID of the assessee. She has given detailed reasons for missing the e-mail. There was no reason to disbelieve the affidavit. Delay is condoned, the CIT(A) is directed to  dispose of the appeal on merit.(AY.2012-13)