SHRI KRISHAN KUMAR AMLA, SRINAGAR V. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE, SRINAGAR

ITA 164/ASR/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2191 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 28-11-2019
• Assessment Year: 2002-2003
• Appeal Filed On: 26-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA NO.164/ASR/2018 ASSESSMENT YEAR: 2002-03 KRISHAN KUMAR AMLA, SRINAGAR VS. ASST. CIT, CIRCLE, SRINAGAR JAMMU & KASHMIR [PAN:AAVPA 6140K] (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SH. CHARAN DASS (LD. DR) DATE OF HEARING: 28.11.2019 DATE OF PRONOUNCEMENT: 28.11.2019 ORDER PER N.K.CHOUDHRY, JM: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE/APPELLANT AGAINST THE ORDER DATED 20.12.2017 PASSED BY THE LD. CIT(A)-1, AMRITSAR CAMP AT JAMMU U/S 250(6) OF THE I.T. ACT, 19 61 (HEREINAFTER CALLED AS THE ACT), BY WHICH THE LD. CIT (A) ON NON- PROSECUTION DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE. 2. FROM THE ORDER, IT REFLECTS THAT SEVERAL OPPORTUNIT IES HAVE BEEN GIVEN TO THE ASSESSEE BY ISSUING THE NOTICES FROM TIME TO T IME ON THE ADDRESS GIVEN BY THE APPELLANT IN FORM NO.35, HOWEVER , ON NONE OF THE DATES, THE ASSESSEE NEITHER ATTENDED THE APPELLATE P ROCEEDINGS NOR FILED ANY ADJOURNMENT APPLICATION OR WRITTEN REP LY AND IN THAT EVENTUALITY DESPITE GIVING SEVERAL OPPORTUNITIES OF BE ING HEARD, IT WAS ITA NO.164/ASR/ 2018 (A.Y.2002-03) KRISHAN KUMAR AML A VS. ACIT 2 OBSERVED BY THE LD. CIT(A) THAT THE APPELLANT IS NOT INTERESTED IN PURSUING ITS APPEAL. THEREFORE, HE WAS PLEASED TO DISMIS S THE APPEAL. 3. WE HAVE GIVEN OUR THOUGHTFUL CONSIDERATION TO THE OR DER IMPUGNED HEREIN. THE APPELLANT DID NOT BOTHER HIMSEL F TO APPEAR AND CO-ORDINATE WITH APPELLATE PROCEEDINGS EVEN AFTER AFFO RDING SEVERAL OPPORTUNITIES. ALTHOUGH THE INSTANT APPEAL OF THE ASSE SSEE IS LIABLE TO BE DISMISSED IN ORDER TO GIVE EFFECT TO THE PRINCIPLE TH AT LAW DOES NOT ASSIST THE PERSON WHO IS INACTIVE AND SLEEPS OVER HIS RIGH TS BY ALLOWING THEM WHEN CHALLENGED OR DISPUTED TO REMAIN D ORMANT, WITHOUT ASSERTING THEM IN A COURT OF LAW. THE, PRINCIPL E WHICH FORMS THE BASIS OF THIS RULE IS EXPRESSED IN THE MAXIM VIGILANTIBUS , NON DORMIENTIBUS , JURA SUBVENIUNT (LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS), BUT EVEN A VIGILANT LITIGANT IS PRONE TO COMMIT MISTAKES. AS THE APHORISM TO ERR IS HUMAN AND IS MORE A PRACTICAL NOTION OF HUMAN BEHAVIOUR THAN AN AB STRACT 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 FIN DING MEANS TO PULL DOWN THE SHUTTERS OF ADJUDICATORY JURISDICTION BEFORE A PARTY WHO SEEKS JUSTICE, ON ACCOUNT OF ANY MISTAKE COMMITTED BY HIM, BUT TO SEE WHETHER IT IS POSSIBLE TO ENTERTAIN HIS GRIEVANCE IF IT IS GENUINE, THEREFORE, CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES AS THE ASSESSEE BASED AT JAMMU & KASHMIR AND THERE IS A TURMOIL A T EVERY INTERVAL AND EVEN OTHERWISE THE LD. CIT(A) HAS NOT DE CIDED THE APPEAL ON MERIT, THEREFORE, IN OUR CONSIDERED OPINION, IT W OULD BE APPROPRIATE TO SET ASIDE THE CASE TO THE FILE OF THE LD. CIT(A) FO R DECISION AFRESH, SUFFICE TO SAY WHILE GIVING PROPER AND REASONABLE OPPOR TUNITIES OF BEING HEARD TO THE ASSESSEE. ITA NO.164/ASR/ 2018 (A.Y.2002-03) KRISHAN KUMAR AML A VS. ACIT 3 WE ALSO FEEL IT APPROPRIATE TO DIRECT THE ASSESSEE/APPELLANT TO EXTEND ITS FULL CO-OPERATION AND PARTICIPATION IN THE APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A) AS AND WHEN REQUIRED AND IN CASE OF FURTHER DEFAULT, T HE 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 28/1 1/2019. SD/- SD/- (DR.A.L.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICI AL MEMBER DATED:28/11/2019. /PK/ PS. COPY FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THEN CIT(APPEALS) 5. SR DR, I.T.A.T. AMRITSAR 6. GUARD FILE TRUE COPY BY ORDER