Tribunal sets aside Commissioner's order for non-compliance, remands for fresh consideration.

The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) order for non-compliance of the stay order. The matter was remanded for fresh consideration without requiring further pre-deposit, providing the appellant with a fair hearing opportunity.

---

---

The appeal was against the Commissioner (Appeals) order for non-compliance of stay order. The appellant was directed to deposit &8377; 2,50,000, which has been reported. The Commissioner (Appeals) did not consider the merits of the case and dismissed the appeal. The Tribunal set aside the order and remanded the matter for fresh consideration without further pre-deposit, granting a reasonable hearing opportunity to the appellant. The appeal was allowed by way of remand.

---