Commissioner (Appeals) Dismisses Appeal for Noncompliance with Pre-Deposit, Yet Evaluates Merits Indicating Compliance Acknowledgment.

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....Pre-deposit is a mandatory requirement for admission of appeal and not for its dismissal after the appeal has been admitted, heard and taken up for orders - the Commissioner (Appeals) though dismissed the appeal on the ground of noncompliance of pre-deposit provision, he also discussed the merit of the appeal - This finding itself indicative of the fact that compliance of provision for pre-deposit was subconsciously accepted by the Commissioner (Appeals).....