(1) THIS appeal is by the Revenue and is directed against an order passed in this Court by our learned brother Sabyasachi Mukharji, J. disposing of an application under Article 226 of the Constitution by directing the Appellate Income-tax Tribunal to consider the application for restoration of the appeal that had been disposed of by the Tribunal in the absence of the appellant or his representative. The matter was brought to this Court by way of an application under Article 226. In the circumstances, against an assessment order the present respondent Murlidhar Sarda had preferred an appeal which was pending before the Income-tax Appellate Tribunal, 'd' Bench, Calcutta. On the date fixed for hearing of that appeal the respondent Revenue was represented but no one appeared for the appellant. The Appellate Tribunal made an order in which it was mentioned that the notice fixing the date of hearing of the appeal was duly served on the 24th of December. 1969 and on the date of hearing, namely, 7th January, 1970, there was no one present for the assessee when the appeal was called on for hearing. The Tribunal accordingly proceeded to dispose of the appeal on merits after hearing the depar

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