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TMI Blog2015 (5) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... rrangement of funds, the amount could not be deposited. The Tribunal rejected the application noting that such amount of ₹ 24 lacs which was required to be deposited within two days, was not deposited till the year 2013. When the representative of the petitioner held out a promise before the Tribunal that such sum of ₹ 24 lacs would be deposited within two days, none of the factors sought to be pressed in service for recalling such order existed. Such development took place much later. On such basis, condition could not be rescinded. Tribunal committed no error. Before the Tribunal, the petitioner had requested for a remand to enable the petitioner to take benefit of amnesty scheme. While accepting such request, the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsolidated sum of ₹ 70.63 lacs. In the second appeal, the Tribunal by an order dated 27.6.2007 took note of the petitioner's contention that the department had floated an amnesty scheme and the petitioner would like to take advantage of such a scheme. While therefore, remanding the proceedings before the Assessing authority, the Tribunal in facts of the case, required the petitioner to deposit a sum of ₹ 24 lacs towards all the four appeals. Before the Tribunal, advocate for the petitioner had submitted that if the amount of deposit is reduced to ₹ 24 lacs, the petitioner would deposit the same within two days. On such basis, the Tribunal passed the following order : 1. These second appeals are hereby allowed, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Tribunal rejected the application noting that such amount of ₹ 24 lacs which was required to be deposited within two days, was not deposited till the year 2013. When the representative of the petitioner held out a promise before the Tribunal that such sum of ₹ 24 lacs would be deposited within two days, none of the factors sought to be pressed in service for recalling such order existed. Such development took place much later. On such basis, condition could not be rescinded. 4. In our view, the Tribunal committed no error. Before the Tribunal, the petitioner had requested for a remand to enable the petitioner to take benefit of amnesty scheme. While accepting such request, the Tribunal imposed precondition. Such conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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