, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH A, KOLKATA () BEFORE , , , , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. . ! ! ! !. .. . , '# SHRI C.D.RAO, ACCOUNTANT MEMBER $ $ $ $ / M.A.NO.40/KOL/2012 A/O ITA NO . 245/KOL/2010 %& '(/ ASSESSMENT YEAR : 2006-07 (*+ / APPELLANT ) GUNADHAR PARUI, KOLKATA (PAN: AFHPP 8607 C) - % - - VERSUS - . (-.*+/ RESPONDENT ) I.T.O., WARD-38(1), KOLKATA *+ / 0 '/ FOR THE APPELLANT: SHRI SUBHAS AGARWAL -.*+ / 0 '/ FOR THE RESPONDENT: SHRI A.K.PRAMANIK 1%2 / !# /DATE OF HEARING : 01.06.2012 3' / !# /DATE OF PRONOUNCEMENT : 01.06.2012. '4 / ORDER ( (( ( . .. . ! ! ! !. .. . ) )) ), , , , '# PER SHRI C.D.RAO, AM THE ABOVE MISCELLANEOUS APPLICATION HAS BEEN FILED BY ASSESSEE TO RECALL THE ORDER OF TRIBUNAL DATED 27.10.2011 VIDE ITA NO.245/ KOL/2010 WHEREIN THE APPEAL OF ASSESSEE WAS DISMISSED IN LIMINE ON ACCOUNT OF NON- PROSECUTION. 2. AS PER THE ASSESSEES MISCELLANEOUS APPLICATION IT WAS SUBMITTED THAT THE NEITHER THE AR NOR THE ASSESSEE WAS UNABLE TO ATTEN D THE HEARING ON THE SAID DATE AS THE IMPORTANT FESTIVAL OF THE HINDUS-DIWALI FELL ON THE NEXT DAY. THEREFORE THE 2 ASSESSEE REQUESTED TO RECALL THE EXPARTE ORDER AND THE APPEAL OF THE ASSESSEE MAY BE LISTED FOR HEARING AND DISPOSED ON MERITS. 3. THE LD. DR HAD NO OBJECTION IF THE EXPARTE ORDER IS RECALLED AND THE APPEAL IS DISPOSED ON MERIT AS NO PREJUDICE IS CAUSED TO THE REVENUE BY A DISPOSAL ON MERIT. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CARE FUL PERUSAL OF MATERIAL AVAILABLE ON RECORD WE RECALL OUR ORDER DATED 27.10.2011 AND THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING IN DUE COURSE. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 01.06.2012. SD/- SD/- , , , , MAHAVIR SINGH, JUDICIAL MEMBER . .. . ! ! ! !. .. . , , , , '# '# '# '# , C.D.RAO, ACCOUNTANT MEMBER. ( (( (!# !# !# !#) )) ) DATE: 01.06.2012. '4 / -5 6'5'7- COPY OF THE ORDER FORWARDED TO: 1. GUNADHAR PARUI, C/O M/S. GUPTA & MANGALIK, 1/1A, PR INCEP STREET, 4 TH FLOOR, R.NO.4D, KOLKATA-700072. 2 I.T.O., WARD-38(1), KOLKATA 3. THE CIT-XIII, KOLKATA, 4. THE CIT(A)-XXIV, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA .5 -/ TRUE COPY, '4%1/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.)