Tribunal reinstates appeal after compliance with deposit directive

The Tribunal restored the appeal that was dismissed for non-compliance with a pre-deposit directive of Rs.20.00 Lakhs. The High Court allowed the applicant to deposit the amount within four weeks, which was done. The Tribunal considered the deposit and the High Court's direction, ultimately recalling its earlier order and restoring the appeal to its original number.

---

---

Issues: Restoration of Appeal due to non-compliance with pre-deposit directive.

The judgment pertains to an application seeking restoration of an appeal dismissed by the Tribunal for failure to comply with the pre-deposit directive of Rs.20.00 Lakhs. The applicant had approached the High Court, which rejected their petition but allowed them to deposit the amount within four weeks. The applicant complied with the High Court's direction by depositing the amount on the specified date. The High Court had stated that upon depositing the amount, the Tribunal could consider the restoration of the appeal. The Revenue's representative confirmed the deposit of the amount as directed by the High Court. The Tribunal, after hearing both sides and examining the records, noted the High Court's observation that if the petitioner pays the directed amount and applies for restoration, the Tribunal will consider it in accordance with the law. Consequently, since the applicant deposited the specified amount within the prescribed period, the Tribunal recalled its earlier order, restoring the appeal to its original number. The miscellaneous application was allowed, leading to the restoration of the appeal. The judgment was pronounced and dictated in open court by Dr. D.M. Misra.

---

---