TMI Blog2014 (9) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... on that if the appellant is directed to deposit a total sum of ₹ 10,00,000/- as pre-deposit and on that the appeal preferred by the appellant is directed to be decided and disposed of by the first Appellate Authority on merits, it will meet the ends of justice and it will be in the fitness of things - Decided partly in favour of assessee. - Tax Appeal No. 321 of 2014, Civil Application No. 207 of 2014, Tax Appeal No. 321 of 2014 - - - Dated:- 14-8-2014 - M. R. Shah, And K. J. Thaker,JJ. For the Appellant : Mr. Manish K. Kaji For the Respondent : Mr. Jaimin Gandhi JUDGMENT (Per : Honourable Mr. Justice M. R. Shah) 1. ADMIT. Shri Jaimin Gandhi, learned AGP waives service of notice of Admission on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posit and without further entering into the merits of the case. The appellant carried the matter in further appeal before the learned Tribunal. In such appeal the learned Tribunal insisted that the appellant should deposit 60% of the tax demand of ₹ 27,89,167/i. e. ₹ 16,73,500/. It appears that as the appellant did not comply with the order of pre-deposit passed by the learned Tribunal i.e. of deposit of ₹ 16,73,500/, by impugned judgment and order the learned Tribunal has dismissed the said appeal. 5. Shri Kaji, learned advocate appearing on behalf of the appellant has tried to make submissions on merit by submitting that the demand confirmed by the AO is absolutely illegal. He has also submitted that as such the finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority on merits, we are of the opinion that if the appellant is directed to deposit a total sum of ₹ 10,00,000/- as pre-deposit and on that the appeal preferred by the appellant is directed to be decided and disposed of by the first Appellate Authority on merits, it will meet the ends of justice and it will be in the fitness of things. It is reported that by now the appellant has deposited a total sum of ₹ 2,75,000/- and therefore, the appellant would be required to deposit a balance amount of ₹ 7,25,000/[ ₹ 10,00,000 - ₹ 2,75,000] as pre-deposit, to be deposited within a period of six weeks from today. 8. In view of the above and for the reasons stated above and in the peculiar facts and circumstances o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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