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2020 (8) TMI 131 - HC - Income TaxRestoration of the appeal as dismissed for non-prosecution - Alternate remedy - HELD THAT:- Appellant has the statutory remedy of filing an application for restoration of appeal which was dismissed for non-prosecution and in view of Rule 24 of the Rules, there is no period of limitation prescribed within which the aggrieved party can approach the Tribunal for the purpose of restoration. In view of the aforesaid facts and circumstances, present appeal has been found misconceived and the same is hereby dismissed as such but the appellant is granted liberty to file an application, if so advised, for restoration of the appeal which has been dismissed in default.
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