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TMI Blog2016 (8) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... t on the part of the appellant in making compliance of the stay order and or taking effective steps for making the deposit. Under the circumstances we allow the restoration application and restore the appeal to its original number - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant were directed to deposit ₹ 26,00,000/- (Twenty Six) lakhs along with proportionate interest within eight weeks and to report compliance on 5-3-2015. On 5-3-2015 the learned Counsel for the appellant appeared before the Tribunal and prayed for some more time for compliance stating that the appellant wishes to move before Hon'ble Allahabad High Court. But no further time was granted and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing this Hon'ble Tribunal for restoration of their appeal under the facts and circumstances. The ld. Counsel also draws our attention to the file noting, from the file of the municipality which shows that they were taking effective steps to deposit the pre-deposit amount ordered, but in the month of March were facing shortage of funds. 4. The learnedly AR for Revenue opposes the restoration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mply with the said condition and have approached the High Court after a lapse of more than two years. 5. Having considered rival contentions we find that there is no deliberate latches and/or default on the part of the appellant in making compliance of the stay order and or taking effective steps for making the deposit. Under the circumstances we allow the restoration application and restore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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