Assessee filed  an appeal before Tribunal with a delay of 387 days by taking a plea that he was facing very turbulent time in family as well as with his earlier Chartered Accountant, who had mischievously prepared his accounts and also filed return of income in his own signatures without his knowledge and thus was fighting to get his accounts set right. In support of his explanation, assessee had filed record regarding complaint against Chartered Accountant. Assessee had also filed medical record of ailment of his father suffering from cancer and undergoing cancer treatment since year 2012. Tribunal held that the explanation offered by assessee was found to be true and bona fide and not a device to cover an ulterior purpose. Accordingly delay of 387 days in filing appeal was to be condoned .(AY.2012-13)