Appeal allowed, matter remanded for fresh decision without pre-deposit. Tribunal directs fair hearing.

The appeal was allowed, and the matter was remanded back to the Commissioner for a fresh decision without insisting on any pre-deposit. The Tribunal found merit in the appellant's arguments and directed the Commissioner to provide a reasonable opportunity for a hearing before making a decision.

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Issues: Appeal against disallowance for non-compliance with pre-deposit requirement.

Analysis:
The appeal was filed against an order disallowing the appeal due to non-compliance with the pre-deposit requirement. The appellant argued that the case is similar to a previous Tribunal decision not considered by the Commissioner. The appellant cited several decisions to support their case. The Tribunal noted that the Commissioner did not discuss the merits of the case but rejected the appeal based on non-compliance with the pre-deposit requirement. The Tribunal found merit in the appellant's arguments and decided to remand the matter back to the Commissioner for a reasonable and speaking order without insisting on any pre-deposit. The appeal was allowed for remand to the Commissioner for a fresh decision after providing a reasonable opportunity of hearing to the appellant.

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