Shri Anil Arora, Amritsar. V. Joint Commissioner of Income Tax, Amritsar.

ITA 242/ASR/2015

• Counselvise Citation: 24220914 RSA 2015
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 22-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR KANCHAN GARG
• Assessee Lawyers: P N ARORA
• Keywords: Opportunity of being heard; Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH. A.D.JAIN, HONBLE JUDICIAL MEMBER AND SH. T.S. KAPOOR, HONBLE ACCOUNTANT MEMBER I.T.A NO.242(ASR)/2015 ASSESSMENT YEAR: 2011-12 STAY APPLICATION NO. 30(ASR)/2015 (ARISING OUT OF ITA NO. 242(ASR)/2015 SHRI ANIL ARORA, 1151/2, GALI GUJJRAN, KATRA BHAI SANT SINGH, AMRITSAR. PAN: AAWPA2685D VS. THE JOINT COMMISSIONER OF INCOME TAX, RANGE-II, AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. P.N.ARORA, (ADV.) RESPONDENT BY: SH. DR. KANCHAN GARG, (DR) DATE OF HEARING: 2 7.11.2015 DATE OF PRONOUNCEM ENT: 15.12.2015 ORDER PER T. S. KAPOOR (AM): THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LEARNED CIT(A), AMRITSAR, DATED 31.03.2015 FOR THE ASST. YE AR 2011-12. 2. THE FOLLOWING GROUNDS OF APPEAL HAS BEEN TAKEN B Y THE ASSESSEE. 1. THAT THE ORDER OF THE LD. CIT(APPEALS) IS ILLEG AL, INVALID AND VOID AB- INITIO AND THE SAME IS LIABLE TO BE CANCELLED. 2. THAT NO REASONABLE OPPORTUNITY OF BEING HEARD WA S ALLOWED BEFORE DECIDING THE CASE EX PARTE. AS SUCH THE ORDER OF TH E LEARNED CIT(APPEALS), IS BAD IN LAW AND IS LIABLE TO BE CANCELLED. 3. THAT THE LEARNED CIT(APPEALS) DID NOT APPRECIAT E THAT WE HAVE BEEN DULY APPEARING BEFORE THE AUTHORITIES BELOW AND THE RE WAS NO VIOLATION OF ITA NO. 242(ASR)/2015 ASST. YEAR 2011-12 2 ANY PROVISIONS OF THE LAW AND AS SUCH THE EX-PARTE ORDER IS BAD IN LAW AND THE SAME IS LIABLE TO BE CANCELLED. 3. THE APPEAL WAS NOT LISTED FOR HEARING TODAY BUT THE STAY APPLICATION NO.30(ASR)/2015 FOR STAYING DEMAND RAIS ED IN THIS CASE WAS LISTED FOR HEARING TODAY. HOWEVER, WHILE GOING THRO UGH THE APPEAL FILE WE OBSERVED THAT THE LEARNED CIT(A) HAD DISMISSED THE APPEAL OF ASSESSEE RELYING ON CASE LAWS CIT VS. MULTIPLAN INDIA LTD, REPORTED IN 38 ITD 320(DEL.),AND HAS NOT PASSED ORDERS ON MERIT. T HEREFORE, BOTH THE PARTIES WERE CONSULTED REGARDING HEARING O F THE APPEAL ITSELF AS IN ANY CASE THE CASE IS TO BE REMA NDED BACK TO LEARNED CIT(A) WHO WOULD PASS ORDER BASED UPON MERI TS OF THE CASE. BOTH PARTIES AGREED TO THE PROPOSAL, THEREFOR E, THE APPEAL WAS TAKEN AS HEARD. WE FIND THAT THE LEARNED CIT(A) HAS DISMISSED THE APPEAL BY OBSERVING AS UNDER: THE FACTS AND CIRCUMSTANCES, I AM OF THE VIEW THAT ASSESSEE IS NOT INTEREST IN PROSECUTION OF THE PRESENT APPEA L AND THE SAME IS LIABLE TO BE DISMISSED ON THIS GROUND ITSEL F. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SL EEP OVER THEIR RIGHTS. THE PRINCIPLE IS WELL EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS, NON DORMENTIBUS, JURA SUBVENIUNT. CONSIDERING THE FACTS AND RELYING UPON THE DECISION OF THE ITAT DELHI BENCH IN CIT VS. MULTIPL AN INDIA LTD. 38 320 AND THE JUDGMENT OF THE HONBLE MADHYA PRADE SH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLK AR VS. CWT (1997) 223 ITR 480 THE PRESENT APPEAL IS DISMISSED FOR WANT OF PROSECUTION. I ORDER ACCORDINGLY. ITA NO. 242(ASR)/2015 ASST. YEAR 2011-12 3 FROM THE ABOVE FINDINGS OF THE LEARNED CIT(A), WE F IND THAT THE LEARNED CIT(A) HAS NOT PASSED THE ORDER ON MERITS, THEREFORE, THE CASE IS REMITTED BACK TO LEARNED CIT(A), WHO SH OULD PASS A SPEAKING ORDER ON THE BASIS OF MERITS OF THE CASE A FTER OFFERING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEAR D. 4. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE AS SESSEE IS ALLOWED FOR STATISTICAL PURPOSES. AND STAY APPLICAL TION NO.30(ASR)/2015 HAS THEREFORE BECOME INFRUCTUOUS AN D HENCE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15TH DECEMBER , 2015. SD/- SD/- (A.D. JAIN) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTA NT MEMBER DATED:15.12.2015. /PK/ PS. COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: 2. THE 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.