JOYMALYA BAGCHI,J. - (1.) Upon hearing Mr. Mitra and going through the impugned judgment and order of the learned Tribunal and also previous judgment and order of the learned Tribunal dated 1st April, 2012 we are of the view that this is a fit case for admission of the appeal on the following substantial question of law - "Whether on the facts and circumstances of the case, the learned Tribunal was justified in refusing to entertain the miscellaneous application after having granted leave in the order dated 1st April, 2010 ?"
(2.) Let a copy of the application together with the memorandum of appeal be served upon Mrs. Smita Sinha (Das De) who appeared on 25th January, 2012 on behalf of the Revenue.
(3.) Smt. Sinha appearing for he respondent waives service of notice of appeal.;