Tribunal held that when the demand mentioned in the Default Summary is correct and further the demand raised u/s 234E is machine computed demand,  the CIT(A) should have proceeded to dispose of the appeals by taking cognizance of the default summary furnished by the assessee along with the return of income.  Tribunal also held that  the assessee has explained the back ground in filing appeals before the Ld CIT(A). Accordingly, the delay, if any, occurred from the date of intimation to the date of downloading of “Default Summary” deserves to be condoned. Accordingly  the matter remanded to the file of CIT (A) to decide the issue on merit in accordance with law.  ( AY. 2013 -14 , 2014 -15 )