Court can condone delay in Appeal filing if sufficient cause exist

Sri Suhas Suresh Shet Vs ITO (ITAT Bangalore) In the matter of condonation of delay in filing appeals beyond the limitation period, the courts are empowered to condone the delay, provided the litigant is able to demonstrate that there was ‘sufficient cause’ in preferring appeal beyond the limitation period. The Courts have also held that the expression “sufficient cause” should receive liberal construction so as to advance substantial justice. Hence, the question of condonation of delay is a factual matter and the result would depend upon the facts of the case and the c...