Shri C.D Rao, A.M:— The above Miscellaneous Application has been filed by assessee arising out of the order of Tribunal dated 22.03.2012 vide ITA No. 1756.Kol/2010 pertaining to A.Yr 2001-2002.
2. By this Miscellaneous Application the assessee has filed an affidavit to the effect that
“4. non-compliance on the hearing date was raised due to serious illness of our Advocate Mr. M. Pal.
5. That we had no intention to avoid the date of hearing because we have preferred the appeal before your honour for suitable relief.”
Based on the above submission he requested to recall the ex-parte order passed by the Tribunal.
3. On the other hand, the ld. DR appearing on behalf of the revenue has not objected for the said request of the ld. AR.
4. After hearing the rival submissions and on careful perusal of materials available on record, keeping view of the fact that the ld. AR was seriously ill and could not attend the hearing on the specified date. We consider it a reasonable cause to recall the order of this Tribunal dated 22.03.2012 Therefore we recall our order dated 22.03.2012 and the Registry is directed to fix the same in due course for fresh hearing and accordingly inform both the parties.
5. In the result the Miscellaneous application of assessee is allowed.