https://www.taxtmi.com/caselaws?id=238821 A statutory request for readmission or rehearing of an appeal dismissed for want of prosecution cannot be rejected merely because the prescribed period for disposal of the original appeal has expired. Section 46(8A) governs disposal of the appeal, while Rule 61(4) creates a distinct restoration remedy for ex parte dismissal or dismissal for non-prosecution. Treating the disposal timeline as controlling the restoration application would defeat the independent operation of Rule 61(4). The rejection of the readmission application was therefore unsustainable, and the matter had to be reconsidered on merits under Rule 61(4). en-us Fri, 04 Oct 2013 00:00:00 +0530 Thu, 10 Jul 2014 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238821 A statutory request for readmission or rehearing of an appeal dismissed for want of prosecution cannot be rejected merely because the prescribed period for disposal of the original appeal has expired. Section 46(8A) governs disposal of the appeal, while Rule 61(4) creates a distinct restoration remedy for ex parte dismissal or dismissal for non-prosecution. Treating the disposal timeline as controlling the restoration application would defeat the independent operation of Rule 61(4). The rejection of the readmission application was therefore unsustainable, and the matter had to be reconsidered on merits under Rule 61(4). Case-Laws VAT and Sales Tax Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238821