Condone delay when sufficient cause shown

This ruling reinforces a long-settled but often ignored principle, procedural delay should not defeat substantive justice. The Tribunal disapproved the CIT(A)’s hyper-technical dismissal of appeal without appreciating bona fide reasons for delay. 

Relying on Supreme Court jurisprudence, it emphasized that “sufficient cause” must be construed liberally and that denial of condonation risks shutting out meritorious claims at the threshold. 

The decision restores adjudicatory balance by ensuring that appellate forums prioritize justice over procedural rigidity, particularly in faceless regimes where dismissals on limitation have become frequent.