Assessing Officer passed an assessment order against the assessee. The assessee filed an appeal before the Commissioner (Appeals). However, the appeal was rejected on the ground that the assessee failed to explain the delay of 113 days in filing the appeal. On writ, the Court held that the reason for delay was not mentioned in the appeal memorandum, but in the writ petition it was specifically averred that the order was not communicated to the assessee and it was only uploaded on the portal. Court held that since assessment imposed serious financial obligations upon the assessee, the assessee should be given one more opportunity to substantiate the cause of delay, and the appeal could not be rejected on technical grounds. Accordingly, the matter was to be remanded to the Commissioner(Appeals) with a direction to allow the assessee to file a fresh affidavit clearly explaining the cause of delay.