Appeal details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 4707 (ITAT-VISAKHAPATNAM)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 29 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
12-02-2021
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Next Hearing Date
10-02-2021
Assessment Year
2010-2011
Appeal Filed On
14-01-2020
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI N.K. CHOUDHRY, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNTANT MEMBER I.T.A. NO. 2 3/VIZ/20 20 (ASST. YEAR : 2010 - 1 1 ) NUSUMU VENKATA RAMBABU , D.NO. 39 - 1 - 26 , RANGAYYA NAIDU STREET, KAKINADA. V S. ACIT, CIRCLE - 1, KAKINADA. PAN NO. ADFPN 6657 A (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI B.SATYANARAYANA RAJU, SR.DR DATE OF HEARING : 10 / 02 /2021 . DATE OF PRONOUNCEMENT : 12 / 0 2 /2021 . O R D E R PER N.K. CHOUDHRY , JUDICIAL MEMBER THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 2 9 /11/2019 IMPUGNED HEREIN PASSED BY THE LD.CIT(A) - 2 , VISAKHAPATNAM U/SEC. 250(6) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'ACT') FOR THE A.Y. 201 0 - 1 1 . 2. FROM THE IMPUGNED ORDER IT REFLECTS THAT THOUGH THE LD. CIT(A) AFFORDED VARIOUS OPPORTUNITIES OF HEARING TO THE ASSESSEE, HOWEVER THE ASSESSEE NEITHER ATTENDED THE APPELLATE PROCEEDINGS NOR FILED ANY ADJOURNMENT APPLICATION AND THEREFORE THE LD. CIT(A) WHILE OBSERVING THAT NONE APPEARED FOR THE APPELLATE HEARING AND THE CASE IS FINALIZED BASED ON THE INFORMATION A VAILABLE ON RERECORD. CONSEQUENTLY THE LD . CIT(A) DISMISSED TH E APPEAL OF THE ASSESSEE, AGAINST WHICH THE ASSESSEE PREFERRED THIS APPEAL . 2 ITA NO. 23 / VIZ /2020 ( NUSUMU VENKATA RAMBABU ) 3 . WE HAVE GIVEN OUR THOUGHTFUL CONSIDERATION TO THE ORDER IMPUGNED HEREIN. THE APPELLANT DID NOT BOTHER ITSELF TO AP PEAR AND CO - ORDINATE WITH APPELLATE PROCEEDINGS AND FAILED TO PROSECUTE ITS APPEAL BEFORE THE LD. CIT(A) AND BEFORE US AS WELL EVEN AFTER AVAILING VARIOUS OPPORTUNITIES AND IN SPITE OF RECEIVING THE NOTICES OF HEARING OF THIS APPEAL, AS ORDERED BY BENCH THROUGH P OSTAL D EPARTMENT AND REVENUE DEPARTMENT. ALTHOUGH THE INSTANT APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED IN ORDER TO GIVE EFFECT TO THE PRINCIPLE THAT LAW DOES NOT ASSIST THE PERSON WHO IS INACTIVE AND SLEEPS OVER HIS RIGHTS BY ALLOWING T HEM WHEN CHALLENGED OR DISPUTED TO REMAIN DORMANT, WITHOUT ASSERTING THEM IN A COURT OF LAW. THE, PRINCIPLE 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 BEHAVIOR THAN AN ABSTRACT PHILOSOPHY, THE UNINTENTIONAL LAPSE ON THE PART OF A LITIGA NT 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 ADJUDICATORY JURISDICTION BEFORE A PARTY WHO SEEKS JUSTICE, ON ACCOUNT OF ANY MI STAKE COMMITTED BY HIM, BUT TO SEE WHETHER IT IS POSSIBLE TO ENTERTAIN HIS GRIEVANCE IF IT IS GENUINE, THEREFORE, CONSIDERING THE FACTS THAT THE LD. CIT(A) DID NOT PASS THE ORDER UNDER CHALLENGE ON MERIT AND AS A SPEAKING ORDER , WE CONSIDER IT APPROPRIATE AND PROPER TO REMAND BACK THE INSTANT CASE TO THE FILE OF THE LD. CIT(A) FOR PASSING SPEAKING ORDER ON MERITS, WHILE AFFORDING PROPER AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE/ A PPELLANT, IN ORDER TO FOLLOW THE PRINCIPLE OF NATURAL JUSTICE. 3 ITA NO. 23 / VIZ /2020 ( NUSUMU VENKATA RAMBABU ) WE ALSO CONSIDER 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 WOULD BE REQUIRED AND IN CASE OF FURTHER DEFAULT, THE ASSESSEE SHALL NOT B E SUBJECTED TO ANY LENIENCY. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 2 T H DAY OF FEB . , 2021 . S D / - S D / - (D.S. SUNDER SINGH) ( N.K. CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 2 T H FEBRUARY , 20 2 1 . VR/ - COPY TO: 1. THE ASSESSEE - NUSUMU VENKATA RAMBABU, D.NO. 39 - 1 - 26, RANGAYYA NAIDU STREET, KAKINADA. 2. THE REVENUE ACIT, CIRCLE - 1, KAKINADA. 3. THE PR. CIT - 2 , VISAKHAPATNAM. 4. THE CIT(A) - 2 , VISAKHAPATNAM. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.
