SH.SUKHDEV SINGH, JALANDHAR V. INCOME TAX OFFICER , PHAGWARA

ITA 08/ASR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1303 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 03-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. VIKRAM SINGH YADAV , ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NO.08(ASR)/2019 ASSESSMENT YEAR: 2015-16 SH. SUKHDEV SINGH PROP. M/S. SUKHDEV TRADING CO. JALANDHAR GATE, VPO NURMAHAL, TEHSIL PHILLAUR, DISTT. JALANDHAR. [PAN:BTRPS 6575F] VS. INCOME TAX OFFICER, WARD-2, PHAGWARA (APPELLANT) (RESPONDENT) APPELLANT BY: WRITTEN SUBMISSIONS. RESPONDENT BY: SH. CHARAN DASS (LD. DR) DATE OF HEARING: 14.06.2019 DATE OF PRONOUNCEMENT: 14.06.2019 ORDER PER BENCH: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST T HE ORDER DATED 15-10-2018 , PASSED BY THE LD. CIT(A)-2, JALAND HAR U/S. 250 (6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS THE A CT) FOR THE AFORESAID ASSESSMENT YEAR, WHEREBY THE LD. CIT(A) DISMISSED THE APP EAL OF THE ASSESSEE, ON NO-PROSECUTION. 2. FROM THE ORDER IT REFLECTS THAT THOUGH THE LD. CIT( A) FIXED THE CASES FOR HEARING ON VARIOUS DATES, HOWEVER THE ASSESSEE NEITHE R ATTENDED THE APPELLATE PROCEEDINGS NOR FILED ANY ADJOURNMENT APPLI CATION AND IN THAT EVENTUALITY IT WAS OBSERVED BY THE LD. CIT(A) THAT TH E APPELLANT IS NOT INTERESTED IN PURSUING ITS APPEALS, THEREFORE, HE WAS PL EASED TO DISMISS THE APPEALS. ITA NO.08 /ASR/2019 (A.Y.2015-16) SH. SUKHDEV SINGH VS. ITO 2 3. WE HAVE GIVEN OUR THOUGHTFUL CONSIDERATION TO THE O RDER IMPUGNED HEREIN. THE APPELLANT DID NOT BOTHER HIMSELF TO APPE AR AND CO-ORDINATE WITH APPELLATE PROCEEDINGS EVEN AFTER AFFORDING VARIOUS OPP ORTUNITIES. ALTHOUGH THE INSTANT APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMI SSED IN ORDER TO GIVE EFFECT TO THE PRINCIPLE THAT LAW DOES NOT ASSIST THE PERSO N WHO IS INACTIVE AND SLEEPS OVER HIS RIGHTS BY ALLOWING THEM WHEN CHALLENGED OR DISPUTED TO REMAIN DORMANT, WITHOUT ASSERTING THEM IN A COURT OF L AW. THE, PRINCIPLE WHICH FORMS THE BASIS OF THIS RULE IS EXPRESSED IN THE MA XIM VIGILANTIBUS, NON DORMIENTIBUS, JURA SUBVENIUNT (LAW ASSISTS THOSE WHO ARE V IGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS), BUT EVEN A VIGILAN T LITIGANT IS PRONE TO COMMIT MISTAKES. AS THE APHORISM TO ERR IS HUMAN AND IS MORE A PRACTICAL NOTION OF HUMAN BEHAVIOR THAN AN ABSTRACT PHILOSOPHY, THE UNINTENTIONAL LAPSE ON THE PART OF A LITIGANT SHOULD NOT NORMALLY CAUSE THE DOORS OF THE JUDICATURE PERMANENTLY CLOSED BEFORE HIM. THE EFFORT OF THE COURT SHOULD NOT BE ONE OF FINDING MEANS TO PULL DOWN THE SHUTTERS OF A DJUDICATORY JURISDICTION BEFORE A PARTY WHO SEEKS JUSTICE, ON ACCOUNT OF ANY MISTAK E COMMITTED BY HIM, BUT TO SEE WHETHER IT IS POSSIBLE TO ENTERTAIN HIS GRIEVANCE IF IT IS GENUINE, THEREFORE, CONSIDERING THE PECULIAR FACTS AND CI RCUMSTANCES THE LD. CIT(A) DECIDED THE APPEAL ON NON-FURNISHING OF RELEVA NT AND ESSENTIAL MATERIAL REQUIRED FOR PROPER ADJUDICATION OF THE APP EAL WHICH WAS SUPPOSED TO BE PROVIDED BY THE ASSESSEE WHO REMAINED UN-HEARD DU E TO HIS OWN FAULT, THEREFORE IN ORDER TO FOLLOW THE PRINCIPLE OF NATURA L JUSTICE, WE FEEL IT APPROPRIATE AND PROPER TO REMAND BACK THE INSTANT CASE TO THE FILE OF THE LD. CIT(A) TO DECIDE AFRESH ON MERITS, SUFFICE TO SAY, WHILE AFFORDING PROPER AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE/A PPELLANT. WE ALSO FEEL IT APPROPRIATE TO DIRECT THE ASSESSEE/APP ELLANT TO EXTEND ITS FULL CO-OPERATION AND PARTICIPATION IN THE APPELL ATE PROCEEDINGS BEFORE THE ITA NO.08 /ASR/2019 (A.Y.2015-16) SH. SUKHDEV SINGH VS. ITO 3 LD. CIT(A) AS AND WHEN REQUIRED AND IN CASE OF FURTHER DEFAULT, THE ASSESSEE SHALL NOT BE SUBJECTED TO ANY LENIENCY. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14.06.2019. SD/- SD/- ( VIKRAM SINGH YADAV ) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:14.06.2019 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SH. SUKHDEV SINGH PROP. M/S. SUKHDEV TRADING CO. JA LANDHAR GATE, VPO NURMAHAL, TEHSIL PHILLAUR, DISTT. JALANDHAR. (2) THE ITO, WARD-2, PHAGWARA (3) THE CIT(A)-2, JALANDHAR (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER