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The AT dismissed the appeal for non-compliance with pre-deposit conditions under section 52. The appellant failed to deposit the required Rs. 25 lakhs within the stipulated 30-day period, despite being given multiple opportunities. The tribunal explicitly noted that without satisfying the pre-deposit condition, the appeal cannot be heard on merits. The appeal stood automatically dismissed due to the appellant's default, and no subsequent restoration application could remedy the procedural non-compliance. The tribunal maintained its strict interpretation of the statutory requirement, rendering the appeal non-maintainable.
The AT dismissed the appeal for non-compliance with pre-deposit conditions under section 52. The appellant failed to deposit the required Rs. 25 lakhs within the stipulated 30-day period, despite being given multiple opportunities. The tribunal explicitly noted that without satisfying the pre-deposit condition, the appeal cannot be heard on merits. The appeal stood automatically dismissed due to the appellant's default, and no subsequent restoration application could remedy the procedural non-compliance. The tribunal maintained its strict interpretation of the statutory requirement, rendering the appeal non-maintainable.
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