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Issues: Whether the delay of 27 days in filing the appeal could be condoned on the ground of staff and manpower constraints and, if not, whether the appeal could proceed.
Analysis: The application for condonation was supported only by a general plea of staff shortage and manpower constraints. No facts, figures, or material were placed to show how the alleged shortage actually prevented timely filing of the appeal. A liberal approach to the expression "sufficient cause" was held to be available only when a concrete factual basis is shown; a bare assertion without supporting particulars was insufficient.
Conclusion: Sufficient cause for condonation of delay was not established, and the delay application was rejected.
Final Conclusion: As the delay was not condoned, the appeal could not be entertained and stood dismissed.
Ratio Decidendi: A plea for condonation of delay must be supported by concrete facts showing how the asserted cause prevented timely action; a bare assertion of staff shortage does not amount to sufficient cause.