Capt. Vivek Anand Pandey, Bhavnagar V. DCIT, Circle - 16, Kolkata

MA 192/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0801 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 10-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RABIN CHOWDHURY A DDL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI S.S.GODARA, JM & SHRI M.BALA GANESH, AM ] M.A. NOS. 191 TO 193/KO L/2018 (ARISING OUT OF I.T.A NOS. 823 TO 825/KOL/2017 ) ASSESSMENT YEARS : 2004- 05 TO 2005-06 CAPT. VIVEK ANAND PANDEY. -VS- DCIT, CIR CLE-16, KOLKATA [PAN: AEJPP 0679 K ] (APPELLANT) (RE SPONDENT) FOR THE APPELLANT : SHRI MALAY DHAR, ADVOCATE SHRI BHASKAR SEN GUPTA, ADVOCATE FOR THE RESPONDENT : SHRI RABIN CHOWDHURY, A DDL. CIT SR. DR DATE OF HEARING : 30.11.2018 DATE OF PRONOUNCEMENT : 30.11.2018 ORDER PER M. BALAGANESH, AM BY VIRTUE OF THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE PRAYS TO RECALL THE ORDER PASSED BY THIS TRIBUNAL IN I.T.A. NOS. 823 TO 825/KOL/2017 DATED 26.02.2018 WHICH WAS DISMISSED FOR NON-PROSECUTION FROM THE SI DE OF THE ASSESSEE. IN THE MISCELLANEOUS APPLICATION , THE ASSESSEE STATED THA T HE IS STAYING AT A REMOTE VILLAGE OF BHAVNAGAR AND HAS TO REMAIN AT SEA BY VIRTUE OF HIS OCCUPATION BEING CAPTAIN OF SHIP AND ACCORDINGLY COULD NOT TRACK THE PROGRESS O F THE APPEALS FILED BEFORE THIS TRIBUNAL. WE FIND THIS IS A REASONABLE EXPLANATION FROM THE SIDE OF THE ASSESSEE AND ACCORDINGLY ARE INCLINED TO RECALL THE ORDERS PASSE D BY THIS TRIBUNAL. THE HEARING OF 2 MA NOS.191TO193/KOL/2018 (ARISING OUT OF I.T.A. NOS.823 TO 825/KOL/2017) CAPT. VIVEK ANAND PANDEY A.YRS. 2004-05 & 2005-06 2 THE MAIN APPEAL IS FIXED ON 27.01.2019. NO NOTICES WOULD FOLLOW IN RESPECT OF THE SAME AS BOTH THE PARTIES HAVE BEEN INFORMED ABOUT T HE DATE IN THE OPEN COURT. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE COURT ON 30.11.2018 SD/- SD/- [S. S. GODARA] [ M. BALAGANESH ] JUDICIAL MEMBER ACCO UNTANT MEMBER DATED : 30.11.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. CAPT. VIVEK ANAND PANDEY, 306, GOLDEN AREC ATABH AI CHAWK BHAVNAGAR, BHAVNAGAR-364001. 2. ACIT, CIRCLE016, KOLKATA, A.J. C. BOSE ROAD, KOL KATA-700014. 3..C.I.T(A).- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES