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The ld. counsel Shri Akshay Ananth Raman appeared on behalf of the appellant and argued that the impugned order was communicated to the appellant on 31.1.2017. It was received by the representative of the appellant Proprietor. On 20.12.2016, the appellant sustained an accident fall during shopping and was admitted to the hospital. His right knee was injured and had to undergo “arthroscopic partial medical menisectomy” of the right knee. He was hospitalized two days and discharged for rest and medication for almost a month. Later, due to aggravated pain and difficulty in walking, he was again hospitalized on 30.3.2017 in the same Sundaram Medical Hospital. Since the earlier operation done on the knee was not completely successful, the very same operation was further done and was discharged on 1.4.2017. He had to undergo medication as well as rest and was not able to walk. Due to his medical condition, the appellant was not able to attend to the office matters as well as to file the appeal. The delay occurred only due to the ill-health of the proprietor. He therefore prayed that a lenient view may be taken and the delay may be condoned.