HC condones delay in filing appeal on demise of assessee's mother

IT: Where assessee against assessment order dated 21-12-2009 filed appeal before Commissioner (Appeals) on 15-11-2010 and sought condonation of delay stating that (i) his mother was not keeping good health for last many years and died on 23-12-2008, and (ii) he was only person to look after his mother, delay in filing appeal deserved to be condoned