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TMI Blog2018 (11) TMI 1393X X X X Extracts X X X X X X X X Extracts X X X X ..... ually, when the appeal was dismissed for non-compliance of the conditional order, vide the impugned order, there was no appearance on behalf of the appellant - the peculiar facts and circumstances of the case warrant an order, which would grant some relief to the appellant. The matter is remanded to the Tribunal to decide the matter on merits and in accordance with law, without insisting upon pre-deposit - appeal allowed by way of remand. - C.M.A. No.2538 of 2018 - - - Dated:- 29-10-2018 - Mr. Justice T.S. Sivagnanam And Mrs. Justice V. Bhavani Subbaroyan For the Appellant : Mr.S.Muthu Venkataraman For the Respondent : Mrs.R.Hemalatha, Sr.Standing Counsel JUDGMENT (Order of the Judgement was passed by T.S.SIVAGNAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which date, the Tribunal passed a conditional order of stay directing the appellant to deposit a sum of ₹ 10 lakhs within a period of eight weeks. The appellant was directed to report compliance before the Tribunal on 25.11.2016. However, the Proprietor of the appellant Thiru S.Sundarraman passed away on 29.08.2016, i.e. after he had filed the appeal before the Tribunal, but well before the said petition was heard. 6.It appears that the legal heir, who is presently the assessee in this appeal, viz., his spouse, did not have knowledge of the proceedings and consequently, the demise of the Proprietor of the appellant was not placed before the Tribunal. Further, the record shows that none appeared for the appellant when the Tribunal p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.As observed by us in the preceding paragraphs, the peculiar facts and circumstances of this case has convinced us to interfere with the order passed by the Tribunal and we go one step further to grant some relief to the legal heir of the deceased Proprietor of the appellant to canvass all the points before the Tribunal with a direction to the Tribunal to take decision on the merits of the matter. Furthermore, we are convinced that the appellant should be given a fair opportunity to contest the matter and for which purpose, we direct that the appeal be taken up and decided on merits without insisting upon any pre-deposit. We make it clear that this order has been passed taking note of the peculiar facts and circumstances of the case and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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