VEERASWAMI, J.

Different assessees filed these petitions from a common order of the Tribunal, which, agreeing with the Appellate Assistant Commissioner, held that no sufficient cause was shown to excuse the delay in filing the appeals. The assessment orders were received by the assessees on different dates in April, 1959, and in one case in May, 1959. They filed writ petitions on April 25 directed against these orders except in one case in which the date of filing was May 26, 1959. This Court disposed of the writ petitions on April 26, 1962, except one of them which was disposed of on November 9, 1961. Appeals were filed on May 25, 1962, but one of them on June 5, 1962. It appears as the department would have it, the appeal petitions were returned for compliance but they were re-presented only at the end of January, 1963. Thus there has been a delay in each case of about three years.

We are unable to share the view of the Tribunal or the Appellate Assistant Commissioner that, in the circumstances of these cases, sufficient cause was not shown. In deciding the question, the most relevant factor to be taken into account is whether the party concerned has bona fide prosecute