https://www.taxtmi.com/caselaws?id=160510 A restoration petition filed after dismissal of an appeal for default may be refused where the applicant does not act with reasonable diligence and fails to explain the delay satisfactorily. The High Court noted that the petition was moved about ten months after dismissal, and the explanation that counsel was delayed by a vehicle breakdown was not accepted. Because the inaction after dismissal remained unexplained and no sufficient cause was shown, the Tribunal's refusal to restore the appeal was upheld and the tax revision failed. en-us Thu, 21 Sep 2000 00:00:00 +0530 Thu, 19 Dec 2013 14:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160510 A restoration petition filed after dismissal of an appeal for default may be refused where the applicant does not act with reasonable diligence and fails to explain the delay satisfactorily. The High Court noted that the petition was moved about ten months after dismissal, and the explanation that counsel was delayed by a vehicle breakdown was not accepted. Because the inaction after dismissal remained unexplained and no sufficient cause was shown, the Tribunal's refusal to restore the appeal was upheld and the tax revision failed. Case-Laws VAT and Sales Tax Thu, 21 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160510