TMI Blog2014 (9) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... uch deposit being made, the First Appellate Authority is directed to hear, decide and dispose of the First Appeal preferred by the petitioner on merits and in accordance with law. However, if aforesaid deposit is not made within a period of four weeks - Decided partly in favour of assessee. - Special Civil Application No. 8602 of 2014 - - - Dated:- 4-7-2014 - M. R. Shah And K. J. Thaker,JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest and penalty, as pre-deposit. As the said amount was not deposited, the First Appellate Authority dismissed the said appeal. Feeling aggrieved and dissatisfied with the order passed by the First Appellate Authority, dismissing the appeal on non-deposit of the pre deposit amount, the petitioner preferred the Second Appeal before the learned Tribunal. The learned Tribunal directed the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n merits. 4. Shri. Jaymin Gandhi, learned AGP, has vehemently submitted that, as such, sufficient time was granted to the petitioner to comply with the order passed by the First Appellate Authority, and thereafter, by the learned Tribunal and despite the same, the petitioner did not make payment of pre-deposit amount. Therefore, as such, it is requested to dismiss the present Special Civil Appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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