Sufficient cause for condonation accepted where appeal papers were misplaced during an office shift, leading to remand on merits.

Delay in filing the appeal before the Commissioner (Appeals) was treated as sufficiently explained where the office was being shifted, the relevant order and papers were misplaced during the move, and the appeal was filed promptly after recovery of the documents. On those facts, sufficient cause was accepted for condonation. The delay was condoned and the matter was remanded to the Commissioner (Appeals) for decision on merits.

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Issues: Whether the delay in filing the appeal before the Commissioner (Appeals) should be condoned and the matter remanded for on merits.

Analysis: The delay was explained on the ground that the office was being shifted, the relevant order and papers were misplaced during the shift, and the appeal was filed promptly after the documents were located. On these facts, the explanation was treated as sufficient cause for condonation.

Conclusion: The delay was condoned and the matter was remanded to the Commissioner (Appeals) for decision on merits, in favour of the appellant.

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