Sufficient cause for delay in filing appeals rejected where faceless scheme migration did not excuse prolonged inaction.

The court held that migration to a faceless appeal system did not, without persuasive evidence, constitute sufficient cause to condone a lengthy delay in filing an appeal, finding the explanation reflective of litigant inaction rather than unavoidable impediment. On tax deduction, the court applied authority that a non-obstante clause does not negate the employer's obligation to deposit employees' statutory contributions by the due date as a condition for claiming the deduction, and treated the appeal as meritless and barred by limitation.

---

---

---