https://www.taxtmi.com/highlights?id=89018 The AT dismissed the appeal for non-compliance with pre-deposit conditions under section 52. The appellant failed to deposit the required Rs. 25 lakhs within the stipulated 30-day period, despite being given multiple opportunities. The tribunal explicitly noted that without satisfying the pre-deposit condition, the appeal cannot be heard on merits. The appeal stood automatically dismissed due to the appellant's default, and no subsequent restoration application could remedy the procedural non-compliance. The tribunal maintained its strict interpretation of the statutory requirement, rendering the appeal non-maintainable. en-us Tue, 03 Jun 2025 08:50:12 +0530 Tue, 03 Jun 2025 08:50:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=89018 The AT dismissed the appeal for non-compliance with pre-deposit conditions under section 52. The appellant failed to deposit the required Rs. 25 lakhs within the stipulated 30-day period, despite being given multiple opportunities. The tribunal explicitly noted that without satisfying the pre-deposit condition, the appeal cannot be heard on merits. The appeal stood automatically dismissed due to the appellant's default, and no subsequent restoration application could remedy the procedural non-compliance. The tribunal maintained its strict interpretation of the statutory requirement, rendering the appeal non-maintainable. Highlights FEMA Tue, 03 Jun 2025 08:50:12 +0530 https://www.taxtmi.com/highlights?id=89018