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TMI Blog2015 (9) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... ere the applicant were directed to pre-deposit a sum of Rs. 50 Lakhs each within eight weeks, failing which the appeals of the defaulting applicants shall stand dismissed. 2. Learned Senior Advocate fairly submits that on earlier occasions, the applicant filed applications for restoration of appeals which were dismissed by this Bench by Order dated 18.01.2012 and 12.12.2013. It is submitted that the present applications were filed on change of situation in so far as the entire amount of pre-deposit as directed in stay order was paid by them and the appeal may be restored in the interest of justice. The learned Senior Advocate submits that Department attached their property in August 2011. The applicant filed application before the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C). 3. On the other hand, learned Authorised Representative for the Revenue vehemently opposed the applications filed by the applicants. It is contended that the appellant challenged the orders passed by the Tribunal in earlier occasion before the Hon'ble Gujarat High Court which was dismissed. The applicants further challenged the order of the Hon'ble High Court before the Hon'ble Supreme Court and the application was dismissed as withdrawn. It is submitted that earlier order of the Tribunal already merged with the order of High Court, so, the Tribunal has no power to restore the appeals. He also submits that there is long delay of about seven years in filing these applications for restoration of appeals. So, the applications ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition before the Hon'ble Supreme Court against the Order dated 23.08.2012 of the Hon'ble Gujarat High Court. By judgment dated 14.12.2012 in SLP (Civil) No. 34768/2012 the petition was dismissed as withdrawn. The applicants again filed applications before the Tribunal for restoration of the appeals, dismissed by Final Order dated 06.06.2007. It is contended before the Tribunal that the appellant's property was attached by the Revenue authorities and by letter dated 14.12.2013, the applicants requested to the authorities to sell the attached property and adjust the sale proceed towards pre-deposit order. The Tribunal by order No. M/16038-16039/2013 dated 19.12.2013 dismissed the applications filed by the applicant. 6. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue had executed recovery proceeding after dismissal of appeal before the Tribunal. In such a situation, the Tribunal has no powers to recall the order and restore the appeals for hearing as the order of the Tribunal has already been acted upon. 8. We find that in the present case, the applicants have not deposited the amount in terms of the stay order. In other words, the Revenue has recovered the amount by initiating the recovery proceedings under the law. Thus, the submission of the learned Senior Advocate that the instant applications were filed in respect of change of situation would be against the applicants. 9. The another aspect of this matter is that the Tribunal, on earlier occasion dismissed the application for restorat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven for not pursuing the appeal. Again, until 23.08.2011 when the property was attached, the petitioners remained silent. 5.2 It is evident from the sequence of events that allowing of loss of time was culpable on part of the petitioners. There was a yawning inaction on their part for four years. After July 2008 when their Tax Appeal was dismissed, they woke up only when the order of attachment was passed in August 2011. The averments in the restoration applications did not spell out any explanation for inaction except that the petitioners had no financial means. The change of circumstances raised as ground on behalf of the petitioners does not convince us inasmuch as the circumstances were petitioners' own creation. The events narra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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