TaxTMI 
TaxTMI 
2019 (9) TMI 420
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.... of India, waives service of notice of rule for and on behalf of the respondents Nos.1 and 2. The respondents Nos.3 and 4, although served with the notice issued by this Court, has chosen not to remain present before this Court either in person or through an advocate. 2. By this application, the applicants have prayed for the following reliefs; "(A) That this Hon'ble Court may be pleased to suitably and appropriately modify order dated 8.5.2015 in SCA No.8519/2013 (Annexure "I") by extending time limit for satisfying the predeposit requirement and ordering that the pre-deposit requirement is satisfied in regard to appeal No.E/642/2010, which shall be entertained by the Appellate Tribunal on merits; (B) That this Hon....
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....he order dated 08.05.2013 had fixed a time frame up to 15.08.2013. The applicant neither deposited the amount of pre-deposlt nor the amount was recovered by the department within such period. Therefore, even though the compliance was made but was complied with after the time frame fixed by the Hon'ble High Court and therefore, the appeal cannot be restored. 3. Considering the submissions made by both sides, we find that the Hon'ble High Court has explicitly fixed a time for making pre-deposit up to 15.08.2013 and till that time neither the applicant made any pre-deposlt nor he could manage by selling their property but the same was made after the time frame fixed by the Hon'bie High Court. Therefore, this Tribunal has no jurisd....
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....order passed by this Court dated 8th May, 2013 in the Special Civil Application No.8519 of 2013 reads as under; "This petition is converted from Tax Appeal No.55 of 2013. Under challenge is an order dated 8.12.2011 dismissing the petitioners' Tax Appeal by the Tribunal due to the petitioners' inability to satisfy the pre-deposit requirement. The requirement of pre-deposit itself was challenged by the petitioner in Special Civil Application No.8389 of 2011 which was disposed of on 8.9.11. The condition of pre-deposit was not altered, but time was granted upto 8.12.2011 to comply with such requirement on the condition that if during the said period, the petitioners sell any of its immovable properties, proceeds thereof shall be first....
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....s deposited, the Tribunal shall entertain the tax appeal on merits. This Court also clarified that if within such time period, the petitioners are able to find a buyer to sell the property in question, it would be open for them to approach the Court again. As the applicants were not able to deposit the amount, the appeal came to be ultimately dismissed. Thereafter, an application was preferred for restoration of the appeal pointing out the circumstances, in which, the applicants were not in a position to deposit the amount. The CESTAT, while rejecting the application, vide order dated 19th January, 2019, referred to above, took the view that this Court had explicitly fixed the time for making the pre-deposit upto 15th August, 2013. The Trib....