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2013 (10) TMI 1285 - BOMBAY HIGH COURTRestoration of appeal - Appeal withdrawn by advocate of petitioner on account of misunderstanding - Held that:- Appeal No. 725 of 2002 (from Final Order dated August 30, 2001) was withdrawn by the advocate of the petitioner on account of misunderstanding. This misunderstanding was not without any basis. In fact the Tribunal in its order dated June 29, 2005 in Appeal No. 1579 of 2001 (deposit order dated August 2, 2001) has at the instance of the joint request of the Revenue and the petitioner remanded the matter to the Deputy Commissioner of Sales Tax (Appeal) to decide the appeal on merits. The facts that there is a difference in an appeal from an interim order and an appeal from final order are intricate matters which could not normally be understood by non-lawyers. In these circumstances no fault can be attributed to the petitioner for having failed to ensure that Appeal No. 725 of 2002 is not withdrawn. In these circumstances, it may not be fair for a litigant to suffer on account of lapses on the part of its advocate. - Petitioner undertaken to deposit the amount due - On making of such deposit - Appeal shall be restored - Decided conditionally in favour of assessee.
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