‘Sufficient cause’ should be liberally interpreted for condonation of delay

ACIT Vs Ganpati Developers (ITAT Jaipur) Facts: The assessee filed the cross objection late by 6 days for which an application for condonation of delay was filed. Conclusion: As regards the sufficiency of cause for filing the appeals belatedly, it is settled principles of law that the Courts have to take liberal approach while interpreting the expression ‘sufficient cause’ for condonation of delay. In case of Collector, Land Acquisition Vs. Mst. Katiji (1987) 167 ITR 471, the Hon’ble Supreme Court has laid down the principle that the power to condone the delay provided under the statute ...