JUDGMENT Sanjay Karol, A.C.J —Omp (M) No. 50 of 2017. For the reasons set out in the application, which are duly supported by an affidavit, delay of 7 months 11 days'' in filing the appeal is condoned. The application stands disposed of. ITA No 1 of 2018. 2. Having perused the order dated 28.9.2016 passed by Income Tax Appellate Tribunal ''SMC'' Bench, Chandigarh in case ITA Nos. 905 to 908/CHD/2016, titled as The Sub Registrar/Jt. Sub Registrar, Kandaghat, Distt. Solan, H.P. Vs. The DIT(CIB) Chandigarh, we are of the considered view that delay of 150 days'' in filing the appeal before learned Tribunal is neither deliberate nor intentional. In our considered view, the assessee has sufficiently explained the reasons for delay. The matter was under process before various appropriate authorities. Deputy Secretary (Revenue) to the Government of Himachal Pradesh had taken steps for forwarding the matter to the District Collector, who for unjustifiable reasons had refused to initiate the process. Post such event, the matter was taken up with the higher authorities, whereafter the highest appropriate authority took the decision in filing the appeal, whereafter the appeal was filed without further unnecessary delay. 3. We notice that the appeal filed by the appellant before the appellate authority was dismissed on this short ground alone. As such, we quash and set aside the order dated 28.9.2016 passed by Income Tax Appellate Tribunal ''SMC'' Bench, Chandigarh, in case Nos. ITA No. 905 to 908/CHD/2016, titled as The Sub Registrar/Jt. Sub Registrar, Kandaghat, Distt. Solan, H.P. Vs. The DIT(CIB) Chandigarh with the direction to the appropriate authority to register the appeal and decide the same on merits expeditiously. Pending miscellaneous applications, if any, also stand disposed of.