The Tribunal held that there is no culpable negligence or malafide on the part of the assessee in delayed filing of the present appeal and he was under the bonafide belief that the appeal has been filed by his Counsel who has been engaged for the purposes of filing and arguing the present appeal. Where so instructed, it was the responsibility of the Counsel to file the appeal and where there was inability on his part in filing the appeal though due to his ill-health, it was expected that he should have at least communicated the same to the assessee so that the latter could have taken appropriate alternate measures and steps to file the appeal which unfortunately has not happened in this instant case. The assessee therefore cannot be penalized for lack of communication or inaction part of the Counsel. The Tribunal further held that there exists sufficient and reasonable cause for condoning the delay in filing the present appeal and as held by the Hon’ble Supreme Court, where substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserved to be preferred and the assessee deserve to be heard on merits of the case and condoned the delay.(AY. 2013-14)