https://www.taxtmi.com/caselaws?id=84383 The Tribunal held that a reference application challenging dismissal of an appeal for default could not be entertained where the appellate procedure rule authorising such dismissal had not been struck down. It noted that the same rule provided a specific remedy: the appellant could seek setting aside of the dismissal and restoration of the appeal on showing sufficient cause for non-appearance. Because that restoration mechanism was available, the proposed question was not accepted for reference and the proper course was to apply for restoration under the rule. The reference application was dismissed. en-us Mon, 06 Mar 1995 00:00:00 +0530 Thu, 21 Jul 2011 16:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84383 The Tribunal held that a reference application challenging dismissal of an appeal for default could not be entertained where the appellate procedure rule authorising such dismissal had not been struck down. It noted that the same rule provided a specific remedy: the appellant could seek setting aside of the dismissal and restoration of the appeal on showing sufficient cause for non-appearance. Because that restoration mechanism was available, the proposed question was not accepted for reference and the proper course was to apply for restoration under the rule. The reference application was dismissed. Case-Laws Customs Mon, 06 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84383