TMI Blog2015 (4) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... cide the appeals on merits and was required to consider the legality and validity of the order passed by the first appellate authority directing the appellant to decide the aforesaid amount and dismissing the appeal on non-payment of the amount of pre-deposit. Impugned order passed by the learned Tribunal cannot be sustained and the matters are to be remanded to the learned Tribunal to decide the appeals afresh in accordance with law and on merits so as to enable the learned Tribunal to consider the orders passed by the first appellate authority directing the appellants to pay the aforesaid amount by way of pre-deposit and dismissing the appeals on non-payment of the pre-deposit. While considering the issue of pre-deposit, even the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 40,026/- for the AY 2009-2010. It appears the appellant did not make payment of pre-deposit as directed by the first appellate authority and therefore, both the appeals preferred by the appellant came to be dismissed for nonpayment of pre-deposit amount. 4. Feeling aggrieved by and dissatisfied with the orders passed by the first appellate authority in dismissing the respective appeals for non-deposit of the amount of predeposit, the appellant herein preferred appeals before the learned Tribunal being Second Appeal Nos.463/14 and 464/14. 5. It appears that by common order dated 22.7.2014, the learned Tribunal directed the appellant to pay amount of ₹ 15,43,015/- and ₹ 6,30,026/- respectively by way of predeposit for the AY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order passed by the first appellate authority dismissing the appeal on nonpayment of pre-deposit of the aforesaid amount, the learned Tribunal was required to decide the appeals on merits and was required to consider the legality and validity of the order passed by the first appellate authority directing the appellant to decide the aforesaid amount and dismissing the appeal on non-payment of the amount of pre-deposit. Except in para 3, no reasons at all have been assigned by the learned Tribunal. We could not find any reason by the learned Tribunal directing the appellant to pay the aforesaid amount as predeposit. Under the circumstances, as such, the impugned order passed by the learned Tribunal cannot be sustained and the matters are t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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