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2019 (4) TMI 1465 - BOMBAY HIGH COURTNon-compliance with the pre-deposit - Whether on the facts and in the circumstances of the case and in law was the Tribunal justified in dismissing the appellant's appeal for noncompliance of an order on pre-deposit even when it notices that rectification application to rectify the order on pre-deposit was pending? HELD THAT:- The Appellant did not appear before the Tribunal on 17th October, 2016 (when order of pre-deposit was made) nor on 19th December, 2016 (when appeal itself was dismissed). This inspite of notice. Nevertheless, the Tribunal had on 19th December, 2016 itself noted the fact as recorded in the impugned order that an application for rectification of the order dated 17th October, 2016 was pending for consideration. The Tribunal ought not to have disposed of the appeal finally for noncompliance with the earlier order dated 17th October, 2016 without first considering the Appellants' rectification application. This, the Tribunal is obliged to do even in the absence of the party. Therefore, the fair and just thing for the Tribunal to do was to list the Rectification Application on board and dispose of the same before taking up the appeal for final disposal. This the Tribunal did not do. In fact, this manner of dealing with an appeal by the Tribunal is deprecated. This only leads to injustice and multiplicity of proceedings. The substantial question of law is answered in the negative i.e. in favour of the Appellant-Assessee and against the Respondent-Revenue.
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