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    <description>An appeal dismissed for failure to remove office objections despite earlier extensions was restored after the Court applied a liberal approach to restoration, while noting that repeated non-compliance could not be overlooked. The Court balanced the need to avoid prejudice in revenue matters against the delay caused by unresolved objections and concluded that restoration was justified. It granted a fresh, short period to comply with the office objections and treated that as the final opportunity, making restoration conditional on timely compliance.</description>
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      <description>An appeal dismissed for failure to remove office objections despite earlier extensions was restored after the Court applied a liberal approach to restoration, while noting that repeated non-compliance could not be overlooked. The Court balanced the need to avoid prejudice in revenue matters against the delay caused by unresolved objections and concluded that restoration was justified. It granted a fresh, short period to comply with the office objections and treated that as the final opportunity, making restoration conditional on timely compliance.</description>
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