Sufficient cause for delay requires full explanation; administrative reorganisation alone was held inadequate for condonation.

Condonation of a 288-day delay in filing a revenue appeal requires a full explanation showing sufficient cause for the entire period of delay. Administrative difficulty, staff vacancies, or commissionerate reorganisation, without a complete and credible account of the delay, are not enough. On the facts stated, the explanation did not justify the prolonged delay, so the delay was not condoned and the appeal was treated as time-barred.

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Issues: Whether the 288-day delay in filing the revenue appeal should be condoned on the ground of administrative difficulties and reorganisation of the commissionerate.

Analysis: Condonation of delay requires the applicant to show sufficient cause. Administrative reasons such as vacancies in staff and organisational reconstitution, without a proper explanation covering the entire period of delay, are not by themselves sufficient. The explanation offered did not establish justification for the long delay.

Conclusion: The delay was not condoned and the appeal was dismissed as time-barred.

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