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2015 (1) TMI 1278 - ITAT PANAJICondonation of delay - Held that:- It is not a fit case where the delay can be condoned. Similar view has been taken by the Hon'ble Delhi High Court in the case of Surinder Kumar Boveja vs. CWT, (2006 (5) TMI 73 - DELHI High Court ) wherein held that in order to get condonation of delay in filing of an appeal, a party has to show sufficient cause. Sufficient cause means a cause beyond the control of the party, e.g., a mistake made in good faith in respect of exercise of due care and attention. But where there is want of due care and attention or want of due diligence or sufficient cause the delay cannot be condoned. The delay in filing the appeal is abnormal.
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