https://www.taxtmi.com/caselaws?id=466801 Application concerns condonation of delay for appeals to the ITAT and HC; the court applied the Limitation Act principle that 'sufficient cause' is an elastic, individualised test with liberal treatment for short delays and strict scrutiny for inordinate delays. Material facts: rectification rejected, appeals filed after prolonged delay, absence of proof of earlier service of the rectification order, and unsubstantiated claims of misplaced files. On these facts the delay was held inordinate, the appellant failed to show due diligence or circumstances beyond control amounting to sufficient cause, and condonation was refused. en-us Mon, 28 Jul 2014 00:00:00 +0530 Fri, 20 Feb 2026 08:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466801 Application concerns condonation of delay for appeals to the ITAT and HC; the court applied the Limitation Act principle that 'sufficient cause' is an elastic, individualised test with liberal treatment for short delays and strict scrutiny for inordinate delays. Material facts: rectification rejected, appeals filed after prolonged delay, absence of proof of earlier service of the rectification order, and unsubstantiated claims of misplaced files. On these facts the delay was held inordinate, the appellant failed to show due diligence or circumstances beyond control amounting to sufficient cause, and condonation was refused. Case-Laws Income Tax Mon, 28 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466801