2013 (4) TMI 358

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.... application for restoration of appeal is filed by the appellant for recalling of our final order No.A/407/WZB/AHD/2011 dated 03/03/2011. 2. The ld. Counsel appearing on behalf of the appellant would submit that the said appeal was dismissed for non-prosecution. It is his submission that the appellant herein is a proprietorship firm and is being handled by the old person. It is his submission t....

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....eal. It is his submission that medical report relied upon has been placed for post disposal of the appeal by the Tribunal. 4. We have considered the submissions made by both the sides and perused the records. It is accepted that the appeal filed by the appellant was dismissed for non-prosecution. On perusal of the affidavit filed by the appellant who is proprietor of the appellant/assessee, it ....