Section 253(5) of the Income Tax Act, 1961 — Appeal — Appellate Tribunal— Assessee company having two directors husband and wife, husband suffering from cancer undergoing surgery aboard accompanied by his wife, all these facts supported by affidavit and medical documents and condonation of delay not oppose by Departmental representative, delay of 615 days in filing appeal condoned, ex parte order impugned set aside and matter remanded to AO for decision afresh— Emsons Organics Ltd vs. Deputy Commissioner of income tax [2020] 203 TTJ (Chandigarh) (UO) 1