Restoration of appeal after dismissal for default allowed on showing sufficient cause and inherent powers

An appeal dismissed for non-prosecution could be restored on showing sufficient cause, because an order of default did not bar restoration where the explanation was acceptable. The Tribunal distinguished review jurisdiction over Income-tax Tribunal orders, holding that the issue was restoration rather than review. Applying the principle of inherent powers, it found itself competent to revive the appeal when sufficient cause was demonstrated. The restoration application was allowed and the appeal was restored to its original number.

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Issues: Whether an appeal dismissed for non-prosecution could be restored on showing sufficient cause.

Analysis: The Tribunal held that the earlier order of dismissal for default did not bar restoration where sufficient cause was demonstrated. It distinguished the authority relating to review powers of the Income-tax Tribunal, noting that the question before it was not one of review but of restoration of an appeal dismissed for non-prosecution. Relying on the principle of inherent powers, the Tribunal found that it was competent to restore such an appeal when the explanation tendered was acceptable.

Conclusion: The application for restoration was allowed and the appeal was restored to its original number.

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