Restoration of appeal after non-appearance and technical bond objection was accepted as insufficient to sustain dismissal.

An appeal dismissed for non-appearance and alleged non-compliance with a stay order was restored where the explanation for absence was accepted. The objection based on the bond was treated as technical, because the bond had in fact been executed, signed by the Superintendent, and accepted by the Revenue. On that basis, the dismissal was set aside and the appeal was restored to its original number.

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Issues: Whether the appeal, dismissed for non-appearance and alleged non-compliance with the stay order, was liable to be restored to its original number.

Analysis: The dismissal was based on absence and alleged non-compliance. The explanation furnished for non-appearance was accepted. The objection regarding the bond was treated as a technical objection because the bond had been executed, the Superintendent had signed it, and the Revenue had accepted it.

Conclusion: The dismissal was set aside and the appeal was restored to its original number.

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