Restoration of appeal after pre-deposit default refused despite Kar Vivad Samadhan Scheme declaration

An appeal dismissed for failure to comply with the pre-deposit requirement was sought to be restored so it could be dealt with under the Kar Vivad Samadhan Scheme, 1998. The Tribunal noted that the appeal was pending when the declaration under the Scheme was filed and that a declaration had already been passed under the Scheme, but found no sufficient ground to revive the appeal after dismissal for non-compliance. The restoration request was therefore rejected and the application dismissed.

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Issues: Whether an appeal dismissed for non-compliance with the pre-deposit requirement could be restored so as to be disposed of under the Kar Vivad Samadhan Scheme, 1998.

Analysis: The appeal was pending when the declaration under the Scheme was filed and the subsequent declaration had already been passed under the Scheme. The Tribunal found that no sufficient ground had been made out to revive the appeal after its dismissal for failure to comply with the pre-deposit requirement.

Conclusion: The request for restoration of the appeal was rejected and the application was dismissed.

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