The appeal filed by the assessee before the First Appellate Authority was time barred by 285 days. The assessee has filed a petition for condonation of delay in filing the appeal before the CIT(A) and argued that it has not filed the appeal in time under the bonafide belief supported by a expert advice of Chartered Accountant Shri Ronak Dharmidharika that the assessee had no merit in thecase. Accordingly the assessee has not preferred appeal. However, later on when the matter for A.Y. 2010-11 came up for hearing, another Chartered Accountant, Shri Ashwin S. Chhag, advised to file appeal before the First Appellate Authority. Accordingly the assessee has filed this appeal. considereingview that the assessee has failed to make out sufficient and reasonable cause for condonation of delay in filing the appeal filed before the CIT(A). Although, the assessee has relied upon various decision in support of its arguments, the facts remain that the term “sufficient cause” is not explained and hence whether to condone the delay or not is purely depends upon the facts and circumstance of eachcase. Therefore all thecaselaw relied upon by the assessee are considered to be not applicable to the assessee’scaseand accordingly not considere Therefore the CIT(A) was right in rejecting the appeal filed by the assessee.