INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA BEFORE SHRI J. SUDHAKAR REDDY , AM & SHRI S.S.VISWANETHRA RAVI, JM M.A. NO . 161 /KOL/2018 [IN I.T A NO. 2437/KOL/2016 A.Y 200 9 - 10 ] SRI SANKAR BAIRAGI VS. ASSTT. COMMISSIONER PAN: A IQPB0740A OF INCOME - TAX, CIRCLE - 50 KOLKATA [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI SUBASH AGARWAL, ADVOCATE, LD.AR RESPONDENT BY : SHRI ROBIN CHOUDHURY, ADDL. CIT, DR , LD.DR DATE OF HEARING : 14 - 09 - 2018 DATE OF PRONOUNCEMENT : 1 4 - 09 - 2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM BY T H IS MISCELLANEOUS APPLICATION FILED U/S. 254(2) OF THE ACT THE APPLICANT ASSESSEE INTENDS TO RECALL THE EX PARTE ORDER DT. 11 - 07 - 2 018 PASSED IN ITA NO. 2437/KOL/2016 FOR THE A.Y 200 9 - 10 . 2. AFTER HEARING BOTH THE PARTIES AND ON PERUSAL OF AN AFFIDAVIT DT. NIL, DEPOSED BY SHRI SANKAR BAIRAGI, THE ASSESSE HEREIN AND THE REASONS STATED THEREIN FOR NON - APPEARANCE OF ASSESSEE BEFORE T HIS TRIBUNAL ON THE DATE OF HEARING ON 11 - 07 - 2018, WE FIND THAT THE ASSESSEE MADE OUT SUFFICIENT CAUSE, WHICH PREVENTED HIM IN NOT APPEARING BEFORE THIS TRIBUNAL ON THE SAID DATE OF HEARING (11 - 07 - 2018), ON WHICH DATE THE TRIBUNAL DISMISSED THE APPEAL OF A SSESSEE . THEREFORE , TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE LD.AR, REASONS STATED IN THE MISC. APPLICATION /AFFIDAVIT AND IN THE INTEREST OF JUSTICE, WE RECALL THE EX PARTE ORDER DT. 11 - 07 - 2018 AND RESTORE THE APPEAL IN ITA NO. 2437/KOL/2016 TO T HE FILE. REGISTRY IS DIRECTED TO FIX THE APPEAL FOR FRESH HEARING ON 22 - 10 - 2018 . SINCE THE DATE OF HEARING ( 22 - 10 - 2018) IS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO NOTICES WILL BE ISSUED TO BOT H THE PARTIES. M.A. NO . 161/KOL/2018 SRI SANKAR BAIRAGI 2 3 . IN THE RESULT, THE M ISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 - 09 - 2018 SD/ - SD/ - J. SUDHAKAR REDDY S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 14 - 09 - 2018 COPY OF THE ORDER FORWARDED TO: 1. APPLICANT /ASSESSEE: SHRI SANKAR BAIRAGI, NETAJIPALLY, PASCHIM KHILAPUR, NOAPARA, BARASAT, KOLKATA - 125. 2 RESPONDENT /DEPARTM ENT: ACIT, CIRCLE - 50, AAYKAR UTTARAPAN, UTTARAPAN SHOPPING, CENTRE ULTADANGA, KOLKATA - 68. 3. CIT, 4. CIT(A), KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O ITAT,KOL KATA