Latesh Devi, Dadri V. ITO Ward-2(1), Noida

ITA 315/DEL/2023

AI Insights

The case involves Smt. Lalesh Devi, the appellant, who challenged the order of the Commissioner of Income Tax (Appeals), Ghaziabad, which was a summary dismissal of her first appeal. The dismissal was based on non-prosecution as the appellant did not attend the hearings, attributed to her lack of education and understanding of legal procedures. The Tribunal noted that the CIT(A) had not adjudicated the case on merits but dismissed it summarily, invoking the doctrine of 'vigilantibus non dormientibus'. The Tribunal found this approach inappropriate, citing Section 250(6) of the Income Tax Act, which requires the CIT(A) to state points for determination and provide reasons for the decision, irrespective of the appellant's attendance.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121759 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 26-04-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 07-02-2023
• Other Referred Cases: B. N. Chattarcharjee and Another vs. 118 ITR 461 (SC), Estate of Late Tukojirao Holkar vs. C WT, (1997) 223 ITR 480 (M P), CIT vs. Multiplan India (P) Ltd. (1991) (38 ITD 320)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A No.315/DEL/2023 Assessment Year 2010-11 Smt. Lalesh Devi, W/o Shri Satish Chand Sharma, Mohalla-Brahampuri, Dadri, Gautambudh Nagar. v. CIT(A), Ghaziabad. TAN/PAN: DABPD6441N (Appellant) (Respondent) Appellant by: Shri Akhilesh Kumar, Adv. Respondent by: Shri Om Parkash, Sr.DR Date of hearing: 27 04 2023 Date of pronouncement: 27 04 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The capt i oned appe al has been fi l ed b y t he Assessee agai nst th e orde r of the C o mmi ssi oner of I nco me Ta x ( Appeals), NFA C, Del hi ( ‘C I T(A ) ’ i n s hort) dat ed 25. 07. 2022 ari si ng f r o m the assessment or der dat ed 12.1 2.2 017 passe d b y t he Assessi ng Of fi cer (A O) un der Secti on 143( 3) r. w. Sect i on 14 7 of t he Inc o me Tax Act , 1961 (t he Act ) concer nin g A Y 2 010- 11. 2. As per t he grounds of appe al , t he assessee has chal l enged the su mmar y di smi ssal of t he fi rst appeal b y t he l d. CIT( A) i n li mine b y an ex-pa rt e or der . 3. When t he mat t er was call ed for hear ing, t he l d. c ouns el for I.T.A No.315/Del/2023 2 the assessee sub mi tt ed t hat t he assessee i s an uneducated lad y wh o coul d not under stand th e case and the l egal pr ocedures i n it s pr ospecti ve a nd t her ef ore o mi tt ed t o respond to t he st at ut or y not ices b y t he R evenue A ut hori ti es i nadver te ntl y a nd wi thout an y m al a f i des. T he matt er was e ntr ust ed t o C A S hri Adhi r Gar g wh o did not att end t he pr ocee dings bef or e t he CI T( A). The ld. cou nsel al so submi tt ed t hat t he CI T(A ) has not adj udi cated t he case on meri ts. 4. On per usal of t he or der of t he CI T(A ), we strai ght awa y not ice t hat t he C I T( A) has di s mi ssed the appeal before i t f or want of pr osecuti on and no nat te nda nce b y a ver y cr ypt ic or der. The CI T( A) e vent uall y di s missed t he appeal of t he assessee i n li mine and essent ial l y i nvoke d th e doctr i ne of vi gi lanti bus non dor mienti bus wher ein i t s is ordaine d so- • Law wi ll hel p onl y t hose w ho are vi gi lant . Law wil l not assi st those who ar e car el ess of hi s/ her ri ght . In or der t o clai m one’s ri ght, she/ he must b e w at chf ul of his/ her right. Onl y t hose per son s, who are wat chf ul and car ef ul of usi ng hi s/her ri ght s, are enti t led to t he be nef it s of law. • A pers on who ha s kept mu m duri ng the st at ut or y p eri od cannot cl ai m f or the enfor ce ment of right af ter t he st at ut or y l i mit at i on. 4. 1 The j udg me nts in t he case of B. N. Chatt arch arjee and Anot her, 118 ITR 46 1 (SC ); Estat e of Lat e Tukoj iroa Hol k ar vs. C WT, (199 7) 223 ITR 480 ) (M P); an d CI T vs. M ul ti pl an I ndi a (P ) Lt d. (1991 ) (38 IT D 32 0) we r e rel ied upon b y t he CI T( A) I.T.A No.315/Del/2023 3 whil e di s mi ssi ng t he ap peal on t he gro unds of non pr osecut i on. 5. We st raig htwa y r efer to Secti on 250( 6) of the Act whi ch enj oi ns that t he C IT( A) shal l st ate the poi nt s for deter mi nati on bef ore i t and the decisi on shal l be r ende red on such points al ongwi t h reasons for the deci si on. Thus, i t is incumb ent upon the CIT( A) t o deal wit h t he grounds on me ri ts even i n ex part e or der. In vie w of Secti on 25 0( 6) o f t he Act , t he CIT( A) has no power to di s miss an appeal on account of non- pr osecut i on. This vi ew i s al so t aken b y t he Hon’ ble B o mba y Hi gh Court i n case of CIT vs. Premk um ar Arj undas L uthra HUF (2 017) 291 CTR 614 (Bo m. ). A bar e gl ace of the order of the CI T( A) shows t hat CIT( A) has not a ddressed i t sel f on t he var i ous poi nts placed f or it s deter mi nati on at all and di s mi ssed the appeal of assessee f or def aul t i n nona ppearance. N eedl ess to sa y, t he C IT(A) pla ys r ol e of bot h a dju dicat ing aut hori t y as wel l as appel l at e auth ori t y. Thus, the CI T( A) could not have s hunned the appeal f or non- co mpli ance wi thout addressi ng the i ssue on mer it s. 6. I n t he t ot al it y of t he ci rcu mstances, we consi der it just and exp edi ent t o r est ore the mat ter back to the CI T(A) i n t he l arger interest of j ust ice wi t h a vi ew t o enabl e the assessee t o avai l pr ope r opport uni t y f or pr esenti ng i t s case before the CIT( A). Needless t o sa y, t he assessee shal l extend ful l co-oper at io n t o the CI T(A ) wit hout an y de mu r, fai l ing whi ch, t he C IT(A ) shal l be at l ibert y t o conclude the appell ate proceedi ngs i n accor dance wi t h law. Hence, t he orde r of the C I T( A) appeal ed agai nst, is set asi de and al l t he issues ari si ng i n t he i mpugned app eal ar e rest ored back t o t he fi le of the CI T (A) for fr es h adj udi cati on i n I.T.A No.315/Del/2023 4 accor dance wi th law aft er givi ng r easonabl e opport uni t y of heari ng to t he assessee. 7. I n t he result , appeal of the as sessee i s al l owe d f or stati sti cal purpose s. Order pronounced in the open Court on 27/04/2023. Sd/- Sd/- [KUL BHARAT] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /04/2023 Prabhat