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    <title>2020 (1) TMI 190 - ATPMLA</title>
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    <description>The Tribunal dismissed the application for restoration of appeal no. FPA-PMLA-186/LKW/2011 filed by M/s. Bharat Glass Tubes Ltd. The appellant&#039;s request to recall the dismissal order and restore the appeal was denied due to the lack of an application for condonation of delay, insufficient reasons for the delay, and failure to follow up on the appeal. The Tribunal emphasized the importance of showing sufficient cause for delays and exercising judicial discretion within reasonable bounds. Additionally, restoring the appeal was deemed prejudicial to the respondent&#039;s acquired rights.</description>
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      <link>https://www.taxtmi.com/caselaws?id=390577</link>
      <description>The Tribunal dismissed the application for restoration of appeal no. FPA-PMLA-186/LKW/2011 filed by M/s. Bharat Glass Tubes Ltd. The appellant&#039;s request to recall the dismissal order and restore the appeal was denied due to the lack of an application for condonation of delay, insufficient reasons for the delay, and failure to follow up on the appeal. The Tribunal emphasized the importance of showing sufficient cause for delays and exercising judicial discretion within reasonable bounds. Additionally, restoring the appeal was deemed prejudicial to the respondent&#039;s acquired rights.</description>
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