The assessee was a Government body and against the order passed by the Assessing Officer under section 201(1) and (1A) of the Income-tax Act, 1961. The Commissioner (Appeals) dismissed the appeal on the ground that there was a delay in filing the appeal without any reasonable cause. On appeal ITAT held, “Sufficient cause” for the purpose of condonation of delay should be interpreted with a view to even-handed justice on the merits in preference to an approach which scuttles a decision on the merits. Further the power to condone the delay is conferred with a view to enable the courts to do substantial justice to litigants by disposing of cases on the merits. Considering the totality of the facts and circumstances of the case, the delay was to be condoned and matter remanded to the Commissioner (Appeals) for deciding on the merits after giving due opportunity of hearing to the assessee.( AY.2010-11, 2014-15 )