Appeal delay condoned. Rectification petition pending disposal justified delay. Appellant pursued alternate remedy bonafidely.

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....Delay of 1190 days in filing appeal against order u/s 143(1) was condoned. Appellant filed rectification petition u/s 154 against order u/s 143(1) which was pending disposal on date of affidavit seeking condonation of delay. Intimation received from CPC transferring return for necessary action justified appellant's contention of pending rectification application. Delay occurred due to appellant pursuing alternate remedy bonafidely. Appeal allowed, directing CIT(Appeals) to condone delay, provide opportunity of hearing, and decide on merits.....