https://www.taxtmi.com/caselaws?id=151975 A restoration petition under the Procedure Rules is not maintainable where the earlier appeal was disposed of on merits rather than dismissed for default or heard ex parte. The Tribunal treated the prior disposal as a merits decision, noting that the restoration provision applies only when an appeal has been dismissed for default or proceeded ex parte. Because that condition precedent was absent, the restoration mechanism could not be used to reopen the appeal, and the connected miscellaneous petition also failed. en-us Tue, 26 Oct 1999 00:00:00 +0530 Thu, 20 Jun 2013 15:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151975 A restoration petition under the Procedure Rules is not maintainable where the earlier appeal was disposed of on merits rather than dismissed for default or heard ex parte. The Tribunal treated the prior disposal as a merits decision, noting that the restoration provision applies only when an appeal has been dismissed for default or proceeded ex parte. Because that condition precedent was absent, the restoration mechanism could not be used to reopen the appeal, and the connected miscellaneous petition also failed. Case-Laws FEMA Tue, 26 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151975