Dismissing the appeal of the assesse the Court held that ; the question regarding whether there was sufficient cause or not depended upon the facts of each case and primarily was a question of fact to be considered taking into consideration the totality of events which had taken place in a particular case. No cogent and satisfactory explanation was furnished by the assessee for inordinate delay of 613 days in filing the appeal before the Tribunal. The explanation furnished by the assessee did not satisfy the test of sufficient ground as contemplated under S. 5 of the Limitation Act, 1963 . Thus the Tribunal was right in dismissing the appeal.( AY. 2005 –06 )