IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC, KOLKATA [BEFORE SHRI P.M. JAGTAP, AM] M.A. NO. 140/KOL/2018 (A/O, ITA NO. 2405/KOL/2017) ASSESSMENT YEAR: 2009-10 SHRI SANTOSH KUMAR JAISWAL......................................................................................APPELLANT 31F, RAMKRISHNA SAMADHI ROAD, KOLKATA 700 054. [PAN: ACSPJ 6607 N] ITO, WARD 45(4), KOLKATA..................................RESPONDENT 3, GOVERNMENT PLACE (WEST), KOLKATA 700 001. APPEARANCES BY: SHRI BRIJESH KUMAR SINGH, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI KAPIL MONDAL, JCIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 28, 2018 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 28, 2018 ORDER PER P.M. JAGTAP, AM BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED JUNE 12, 2018 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION ON THE GROUND THAT THE NOTICE OF THE HEARING FIXED ON JUNE 12, 2018 WAS NEVER RECEIVED BY THE ASSESSEE. 2. KEEPING IN VIEW THE REASON GIVEN BY THE ASSESSEE IN THE PRESENT MISCELLANEOUS APPLICATION, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE ON JUNE 12, 2018 BEFORE THE TRIBUNAL WHEN ITS APPEAL WAS CALL FOR HEARING. WE, THEREFORE, RECALL THE ORDER PASSED BY THE TRIBUNAL DATED JUNE 12, 2018 (SUPRA), KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL 2 MA NO. 140/KOL/2018 ASSESSMENT YEAR: 2009-10 SHRI SANTOSH KUMAR JAISWAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 12.11.2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LEARNED REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH SEPTEMBER, 2018. (P.M. JAGTAP) ACCOUNTANT MEMBER DATED: 28/09/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SHRI SANTOSH KUMAR JAISWAL, 31F, RAMKRISHNA SAMADHI ROAD, KOLKATA 700 054. 2. ITO, WD-45(4), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA