Statutory pre-deposit for appeal maintainability must be complied with; earlier payment and pending extension did not cure non-deposit.

An appeal was found not maintainable where the statutory pre-deposit required for hearing had not been made. An earlier deposit and a pending application for extension of time did not amount to compliance with the mandatory condition, and the assessee remained responsible for ensuring the prescribed deposit before the appeal was taken up. The rejection of the appeal for non-deposit was therefore justified, and no error was shown in the Tribunal's order.

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Issues: Whether the assessee's appeal was rightly rejected for failure to make the statutory deposit required for maintainability.

Analysis: The assessee claimed that an earlier deposit satisfied the statutory requirement and also relied on a pending application for extension of time. The deposit and the alleged non-disposal of the extension application did not establish compliance with the condition for hearing the appeal. It remained the assessee's duty to ensure that the prescribed deposit was made before the appeal was taken up.

Conclusion: The rejection of the appeal for non-deposit was justified and no error was shown in the Tribunal's order.

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