https://www.taxtmi.com/caselaws?id=81798 An appeal dismissed for failure to comply with the pre-deposit requirement was considered for restoration, but the appellants had still not paid the penalty amount by the date of hearing. The Tribunal treated continued non-payment as decisive and refused to restore the appeal. The restoration application was therefore dismissed, reinforcing that compliance with the pre-deposit condition remained outstanding before any revival of the appeal could be granted. en-us Thu, 16 Apr 1992 00:00:00 +0530 Tue, 28 Jun 2011 18:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81798 An appeal dismissed for failure to comply with the pre-deposit requirement was considered for restoration, but the appellants had still not paid the penalty amount by the date of hearing. The Tribunal treated continued non-payment as decisive and refused to restore the appeal. The restoration application was therefore dismissed, reinforcing that compliance with the pre-deposit condition remained outstanding before any revival of the appeal could be granted. Case-Laws Income Tax Thu, 16 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81798