https://www.taxtmi.com/caselaws?id=798363 Sufficient cause under section 260A(2A) of the Income-tax Act can encompass a short filing delay where record movement, legal advice, administrative approval, appeal preparation and execution collectively show bona fide diligence rather than negligence or inaction. The provision contains no language barring condonation after expiry of the limitation period. Assessment of the proposed appeal's merits remains outside delay-condonation review. On these principles, the 31-day delay in filing the income-tax appeal was condonable. en-us Tue, 01 Sep 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798363 Sufficient cause under section 260A(2A) of the Income-tax Act can encompass a short filing delay where record movement, legal advice, administrative approval, appeal preparation and execution collectively show bona fide diligence rather than negligence or inaction. The provision contains no language barring condonation after expiry of the limitation period. Assessment of the proposed appeal's merits remains outside delay-condonation review. On these principles, the 31-day delay in filing the income-tax appeal was condonable. Case-Laws Income Tax Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798363