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Issues: Whether the application for restoration of the appeal dismissed for default could be allowed on the grounds of alleged Telegram request for adjournment and illness of the Chartered Accountant.
Analysis: The asserted Telegram request was not supported by any reliable certificate or proof from the Telegraph authorities. The plea of illness was also unsupported by evidence. As the grounds pleaded for restoration were not substantiated, no basis was made out to reopen the appeal.
Conclusion: The application for restoration was rejected.
Final Conclusion: The appeal remained dismissed for default and was not restored.