Condonation of delay accepted where sufficient cause was shown and appeals were remanded for fresh merits adjudication.

Delay in filing appeals before the first appellate authority was held to be supported by sufficient cause where the assessee, a housewife, depended on her husband for tax matters and he was seriously ill. The absence of a detailed explanation before the first appellate authority did not defeat condonation. Because the appeals had been dismissed in limine on limitation without any adjudication on merits, restoration was warranted. The delay was therefore condoned and the matters were remanded for fresh decision on merits after giving the assessee an opportunity of hearing.

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Issues: Whether the delay in filing the appeals before the first appellate authority should be condoned and the matters restored for decision on merits.

Analysis: The delay was explained on the ground that the assessee, a housewife, depended on her husband for tax matters and that he was suffering from serious illness. The explanation was found to constitute sufficient cause, and the absence of a detailed explanation before the first appellate authority did not defeat condonation. Since the appeals had been dismissed in limine on limitation without any adjudication on the merits, restoration was warranted.

Conclusion: The delay was condoned and the matters were remanded to the first appellate authority for fresh adjudication on merits after giving the assessee an opportunity of hearing.

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