Appeal of the assessee was dismissed for not appearing before him. Restoration application was filed before the CIT(A), which was not decided by the CIT(A). Assessee has filed appeal against the orginal order before the Tribunal by making an application for condonation of delay of 317 days. Tribunal refused to condone the delay. On appeal the Court held that since explanation offered by assessee was convincing and acceptable appeals were to be restored on file of Commissioner (Appeals) to be heard and decided on merits and Tribunal was not right in refusing to condone delay of 317 days without considering restoration application filed by assessee before Commissioner (Appeals). (AY. 2013-14,  2014-15)