https://www.taxtmi.com/caselaws?id=81591 The restoration application for appeal was dismissed by the Tribunal due to the appellant's lack of sufficient cause for restoration. The appellant's counsel's non-appearance, mistaken belief regarding another matter, and unauthorized representation by a Senior Assistant were key factors. The Tribunal emphasized the appellant's history of seeking adjournments and lack of authorized representation. Despite the appellant's arguments of diligence and balance of convenience, the Tribunal found their reasons insufficient, particularly given past conduct and repeated adjournment requests. Consequently, the restoration application was dismissed for lack of merit. en-us Fri, 01 Nov 1991 00:00:00 +0530 Mon, 27 Jun 2011 16:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81591 The restoration application for appeal was dismissed by the Tribunal due to the appellant's lack of sufficient cause for restoration. The appellant's counsel's non-appearance, mistaken belief regarding another matter, and unauthorized representation by a Senior Assistant were key factors. The Tribunal emphasized the appellant's history of seeking adjournments and lack of authorized representation. Despite the appellant's arguments of diligence and balance of convenience, the Tribunal found their reasons insufficient, particularly given past conduct and repeated adjournment requests. Consequently, the restoration application was dismissed for lack of merit. Case-Laws Customs Fri, 01 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81591