Assessee had received orders imposing penalty u/s.271(1)(c) as well as u/S.271AAA for relevant year.  As per the advice of his CA, assessee had filed a common appeal against both these orders. On realizing that a separate appeal was to be submitted by assessee against order imposing penalty u/S.271AAA, assessee filed appeal seeking condonation of delay in filing said appeal.  The CIT(A) dismissed appeal holding that ignorance of law cannot be a justifiable reason.  Tribunal held that, C. A.  had  advised assessee to file one common appeal, since assessee could not be penalized for no fault of its own, thus the order was remitted back to the CIT(A) to verify facts whether assessee had challenged penalty imposed u/s. 271(1)(c) and 271AAA by filing a single appeal and if said pleading was found to be correct, said mistake being a technical mistake.   Accordingly the delay was condoned and matter was remanded to CIT(A) to decide on merit. (AY 2011–2012)