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TMI Blog2015 (9) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... ort of these Appeals submits that the same raise three substantial questions of law and in the language formulated by the Assessees. 3) It is urged that the Tribunal could not have nonsuited these Assessees simply because they failed to comply with the condition imposed while granting interim stay. The grant of interim stay during the pendency of the Appeal on terms and conditions and the subsequent non compliance thereof should not visit the Assessees with a drastic order of dismissal of the Appeal without adjudication on merits. There is thus a duty in law to adjudicate on merits irrespective of such noncompliance. Therefore, the restoration application was made and even the restoration application stands dismissed by the impugned order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it that the Appeals do not raise any substantial question of law and should be dismissed. 7) We have perused the memo of Appeals in both these matters. We have also perused the impugned order of the Tribunal and other material forming part of the paper book. We have also perused the statutory provisions brought to our notice and the Judgment of the Hon'ble Supreme Court of India. 8) The principle laid down in the said decision of the Hon'ble Supreme Court of India and the conclusion is binding on us. However, the position before us is that on 16th May, 2013 in the two statutory Appeals, the Appellants applied for stay/interim relief. An order was passed on that date and which is taking note of all the submissions canvased includin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challenge this order on the restoration application and raise the issue of the Tribunal's lack of power to dismiss the Appeal without any adjudication on merits. We do not think that such litigants deserve sympathy or there should be a premium on their lapses and deficiencies by an order from higher Court granting unconditional restoration of the Appeal and directing the Tribunal to decide the same on merits. It would be a travesty of justice if such an approach is adopted in all cases of this nature. We are therefore of the view that the Tribunal's order in the peculiar circumstances of this case is fully justified and no fault can be found therewith. The discretion to restore the matter has been exercised judiciously. 11) Since ..... X X X X Extracts X X X X X X X X Extracts X X X X
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