Sufficient cause for delayed appeal can include settlement proceedings, leading to condonation of limitation delay.

Delay in filing an appeal may be condoned where the appellant shows sufficient cause, including pursuit of settlement proceedings that explains the late filing. On that basis, the Tribunal condoned the delay and allowed the condonation application; the separate stay request became infructuous because the interest amount had not yet been quantified.

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Issues: Whether the delay in filing the appeal could be condoned on the ground of sufficient cause.

Analysis: The appeal was filed after the limitation period, but the appellant had pursued proceedings before the Settlement Commission and filed the appeal promptly after the settlement order was passed. The Tribunal found that this explained the delay and satisfied the requirement of sufficient cause under the proviso to Section 35B.

Conclusion: The delay in filing the appeal was condoned and the application for condonation was allowed in favour of the assessee.

Final Conclusion: The appellant obtained relief on limitation, while the separate stay request failed as infructuous because the interest amount had not yet been quantified.

Ratio Decidendi: Delay in filing an appeal may be condoned when the appellant shows sufficient cause for not presenting it within time, including pursuit of settlement proceedings that accounts for the delay.

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