The CIT(A) dismissed the appeal only on ground of delay of 54 months in filing appeal without deciding the issues on merits. On assessees appeal, to Tribunal the Tribunal held that since assessee’s father was suffering from multiple ailments during period of delay and remained hospitalized, the delay was neither intentional nor deliberate and there being sufficient reasons, directed CIT(A) to condone delay and decide appeal on merits Thus, the Tribunal set aside the order passed by CIT(A) in order to substantiate the cause of justice and so decide the issue once for in order to stop multiplicity of the proceedings. (AY. 2009-10)