https://www.taxtmi.com/caselaws?id=83372 An appeal dismissed for non-prosecution could be restored on showing sufficient cause, because an order of default did not bar restoration where the explanation was acceptable. The Tribunal distinguished review jurisdiction over Income-tax Tribunal orders, holding that the issue was restoration rather than review. Applying the principle of inherent powers, it found itself competent to revive the appeal when sufficient cause was demonstrated. The restoration application was allowed and the appeal was restored to its original number. en-us Thu, 07 Jul 1994 00:00:00 +0530 Wed, 13 Jul 2011 10:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83372 An appeal dismissed for non-prosecution could be restored on showing sufficient cause, because an order of default did not bar restoration where the explanation was acceptable. The Tribunal distinguished review jurisdiction over Income-tax Tribunal orders, holding that the issue was restoration rather than review. Applying the principle of inherent powers, it found itself competent to revive the appeal when sufficient cause was demonstrated. The restoration application was allowed and the appeal was restored to its original number. Case-Laws Central Excise Thu, 07 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83372