SH. SAHIL MAHAJAN, JAMMU V. D.C.I.T, CIRCLE-1, JAMMU

ITA 299/ASR/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7120 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-07-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 22-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ GARG LD
• Assessee Lawyers: P N ARORA LD
• Keywords: Set aside

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.299(ASR)/2017 ASSESSMENT YEAR:2011-12 SH. SAHIL MAHAJAN 62-A/D, GANDHI NAGAR, JAMMU. [PAN:AHRPM 6161G] VS. DY.CIT, CIRCLE-1, JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. P.N. ARORA (LD. ADV.) RESPONDENT BY: SH. DHEERAJ GARG (LD.DR) DATE OF HEARING: 25.07.2019 DATE OF PRONOUNCEMENT: 25.07.2019 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT APPEAL HAS BEEN PREFERRED BY TH E ASSESSEE/APPELLANT AGAINST THE ORDER DATED 30/03/2017 P ASSED BY THE LD. CIT(A)-J&K, JAMMU U/S. 250(6) OF INCOME TA X ACT, 1961 (HEREINAFTER CALLED AS THE ACT), WHEREBY THE L D. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ON NON-PROSECUTION. 2. FROM THE ORDER IT REFLECTS THAT THOUGH 19 OPPO RTUNITIES HAVE BEEN GIVEN TO THE ASSESSEE BY ISSUING THE NOTICES FROM TIME TO TIME, HOWEVER, EXCEPT ON ONE OCCASION SENDING ADJOURNMENT APPLICATION, THE ASSESSEE NEITHER ATTENDED THE APPELLATE PROCEEDINGS NOR FILED ANY WRITTEN SUBMISSION AND IN THAT EVENTUALITY IT WAS OBSERVED BY THE LD. CIT(A) TH AT THE 2 ITA NO.299/ASR/2017 (A.Y.2011-12) SAHIL MAHAJAN VS. DCIT APPELLANT IS NOT INTERESTED IN PURSUING ITS APPEAL, TH EREFORE, HE WAS PLEASED TO DISMISS THE APPEAL. 3. WE HAVE GIVEN OUR THOUGHTFUL CONSIDERATION TO THE ORDER IMPUGNED HEREIN. THE APPELLANT DID NOT BOTHER HIMSEL F TO APPEAR AND CO-ORDINATE WITH APPELLATE PROCEEDINGS EVEN AFTER AFFORDING 19 OPPORTUNITIES. 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 THEM WHEN CHALLENGED OR DISPUT ED 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 MAXIM VIGILANTIBUS, NON DORMIENTIBUS, JURA SUBVENIUNT (LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OV ER THEIR RIGHTS), BUT EVEN A VIGILANT LITIGANT IS PRONE TO COM MIT MISTAKES. AS THE APHORISM TO ERR IS HUMAN AND IS MORE A PRACTICAL NOTION OF HUMAN BEHAVIOR THAN AN ABSTRACT PHILOSOPHY, THE UNINT ENTIONAL 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 MEAN S 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 TO THE EFFECT THAT EVEN AFTER AVAILING 19 OPPORTUNITIES OF BEING HEARD, THE ASSESSEE DID NOT APPEA R ON ANY OCCASION, THEREFORE, WE WANTED TO DISMISS THE APPEAL OF T HE ASSESSEE, HOWEVER, IT IS ALSO A FACT THAT THE LD. CIT(A) DID NOT PASS THE IMPUGNED ORDER ON MERIT, THEREFORE, WE ARE I NCLINED TO SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND TO ALL OW THE 3 ITA NO.299/ASR/2017 (A.Y.2011-12) SAHIL MAHAJAN VS. DCIT APPEAL OF THE ASSESSEE BUT SUBJECT TO DEPOSIT OF RS.2,000 /- IN THE WELFARE ACCOUNT OF THE INCOME TAX DEPARTMENT. WE ALSO FEEL IT APPROPRIATE TO DIRECT THE ASSE SSEE/APPELLANT TO EXTEND ITS FULL CO-OPERATION AND PARTICIPATION IN T HE APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A) AS AND WHEN REQUIRED AND IN CASE OF FURTHER DEFAULT, THE ASSESSEE SHALL NOT BE SUBJECTE D TO ANY LENIENCY. 44 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 25.07.2019. SD/- SD/- ( VIKRAM SINGH YADAV ) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL ME MBER DATED:25.07.2019 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SH. SAHIL MAHAJAN 62-A/D, GANDHI NAGAR, JAMMU. (2) THE DCIT, CIRCLE-1, JAMMU (3) THE CIT(A)-J&K, JAMMU (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER