Conditional restoration of appeal granted after non-compliance with deposit direction, subject to full penalty deposit and compliance reporting.

An appeal dismissed for non-compliance with a prior deposit direction was restored after the Tribunal considered the surrounding facts and exercised sympathy in favour of the appellant. Restoration was made conditional on deposit of the entire penalty amount within the stipulated time and reporting compliance. The operative effect is that the appeal could proceed only upon strict adherence to the restoration condition.

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Issues: Whether the appeal, earlier dismissed for non-compliance with the Tribunal's direction to deposit the ordered amount, should be restored.

Analysis: The application was considered in the light of the appellant's failure to comply with the earlier deposit direction. The Tribunal noted the surrounding facts and circumstances and exercised sympathy in favour of the appellant while granting restoration.

Outcome: The appeal was restored on condition that the appellant deposits the entire penalty amount within the stipulated time and reports compliance.

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