1. This appeal has been preferred against the order dated 12-01-2009 passed by the Ld. Dy. Commissioner, Commercial Taxes (Appeals) (Appellate Authority), Jammu, in Appeal No. 236/DCJ/AP/ST/ 2008-09. The Appellate Authority has dismissed the appeal of the appellant summarily on the ground that the appellant has failed to explain the delay in filing the appeal. The relevant excerpts of the order of the Ld. Dy. Commissioner, that have a bearing on the issue are reproduced hereinbelow verbatim:- "The appeal which should have been filed by 30-07-2008 has been filed on 01-09-2008 2. The appellant was afforded an opportunity to explain the reasons for the failure to comply with the said statutory requirements vide Notice No. 236/DCJ/AP/VAT/2008-09/2127 dated 12-11-2008 which was sent under registered cover vide Regd. No. 189 dated 03-01-2009. Nobody appeared on due date nor has the needful been done." 3. As the appellant has also failed to explain delay in filing the appeal, the appeal cannot be entertained and is hence dismissed summarily." 4. The record of the Appellate Authority reveals that the appellant/ assesee has filed an application for the condonation of delay. This application forms a part of the file maintained by the Appellate Authority and summoned by this Tribunal for perusal. In his application the appellant has stated that a Bandh Call was given by Sh. Amarnath Sangarsh Samiti and curfew was clamped by the Authorities in Jammu which prevented him to file the appeal within time. He has proceeded to state in his application that the delay caused in filing the appeal is not intentional but due to circumstances that were beyond his control. This aspect of the case has been lost sight of by the Appellate Authority and has not been deliberated upon. A finding on this issue by the Appellate Authority irrespective of whether it had, or had not to be accepted was imperative. This has not been done. This application of the appellant where he has specifically pleaded that he had a cause in not filing the appeal within time appears to have escaped the notice of the Ld. Dy. Commissioner, Commercial Taxes. The order, as such, cannot stand scrutiny before this Forum. The case is, therefore, remanded back to the Ld. Dy. Commissioner, Commercial Taxes (Appeals) for reconsideration of the application of the appellant and should the delay be condonable the appeal of the appellant shall be decided on merits. Dy. Commissioner, Commercial Taxes. The order, as such, cannot stand scrutiny before this Forum. The case is, therefore, remanded back to the Ld. Dy. Commissioner, Commercial Taxes (Appeals) for reconsideration of the application of the appellant and should the delay be condonable the appeal of the appellant shall be decided on merits. The record of the Appellate Authority be remitted back forthwith.