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TMI Blog2023 (6) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate for the assessee Shri K.A. Jathin, Deputy Commissioner(AR) for the Revenue Per : DR. D.M.MISRA This miscellaneous application filed seeking restoration of appeal which was dismissed by this Tribunal vide order dt. 03/10/2017, whereunder the Tribunal observed at para 3 as under:- 3. It may be mentioned that simultaneous remedies against the same impugned order cannot be adjudicated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er legal infirmities justifying interference. He submits that the appellant was never issued the order dismissing their appeal hence they were not aware of the said order. They came to know about the order recently only in 2021; consequently they filed present miscellaneous application seeking restoration of appeal. 3. Learned AR for the Revenue objected to the said application submitting that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er approached the Tribunal informing the said order of the High Court which shows negligence on the part of the Appellant. 4. We have carefully considered the submissions by both sides. This Tribunal dismissed their appeal observing that they were pursuing remedy in both the forums; later the High Court dismissed their appeal on the ground that alternative remedy was available. After dismissal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he situation as one in hand. Hon'ble Apex Court has held that even the affidavit and supporting certificate may not merit consideration. As already observed above, the application in hand itself has been filed after substantial delay. The appellant is already been observed to be negligent and thus he is held to not to be entitled for the discretionary relief. In the given circumstances, under no s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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