https://www.taxtmi.com/caselaws?id=169073 A litigant should not suffer prejudice when a second appeal is withdrawn because of a bona fide misunderstanding by counsel, especially where the appeal has never been heard on merits. The Court found that the assessee could not reasonably be expected to distinguish between the interim stay matter and the final appellate proceedings, and no fault was attributable to the assessee. Although restoration had been rejected as time-barred, the Court interfered to secure substantial justice and set aside the impugned orders. The second appeal was restored to the Tribunal for hearing on merits. en-us Tue, 01 Oct 2013 00:00:00 +0530 Mon, 06 Apr 2015 21:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169073 A litigant should not suffer prejudice when a second appeal is withdrawn because of a bona fide misunderstanding by counsel, especially where the appeal has never been heard on merits. The Court found that the assessee could not reasonably be expected to distinguish between the interim stay matter and the final appellate proceedings, and no fault was attributable to the assessee. Although restoration had been rejected as time-barred, the Court interfered to secure substantial justice and set aside the impugned orders. The second appeal was restored to the Tribunal for hearing on merits. Case-Laws VAT and Sales Tax Tue, 01 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169073