https://www.taxtmi.com/caselaws?id=789031 Inordinate delay in filing an appeal may be condoned where the assessee shows sufficient cause and the delay arose from circumstances beyond control. The ITAT applied the settled liberal approach to condonation, emphasising that the expression "sufficient cause" should be construed to advance substantial justice rather than defeat adjudication on a hyper-technical view. On the facts, the assessee's involvement in criminal proceedings, arrest, and incarceration were accepted as explaining the 5,419-day delay. The delay was therefore condoned and the appeal was restored to the CIT(A) for disposal on merits after giving reasonable opportunity. en-us Mon, 16 Mar 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789031 Inordinate delay in filing an appeal may be condoned where the assessee shows sufficient cause and the delay arose from circumstances beyond control. The ITAT applied the settled liberal approach to condonation, emphasising that the expression "sufficient cause" should be construed to advance substantial justice rather than defeat adjudication on a hyper-technical view. On the facts, the assessee's involvement in criminal proceedings, arrest, and incarceration were accepted as explaining the 5,419-day delay. The delay was therefore condoned and the appeal was restored to the CIT(A) for disposal on merits after giving reasonable opportunity. Case-Laws Income Tax Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789031