SH. SUNIL KUMAR GUPTA, JAMMU V. A.C..I.T. CIRCLE (1), JAMMU

ITA 330/ASR/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1367 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 10-06-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 29-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARUN KUMAR GUPTA LD
• Keywords: Opportunity of being heard; Principle of natural justice

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.330(ASR)/2017 ASSESSMENT YEAR:2009-10 SH. SUNIL KUMAR GUPTA 7-C/C, C/O JANTA TRANSPORT SERVICE, GANDHI NAGAR, JAMMU. [PAN:ABCPG 9585H] VS. ASST. CIT, CIRCLE (1), JAMMU (APPELLANT) (RESPONDENT) APPELLANT BY: SH. ARUN KUMAR GUPTA (LD . C.A) RESPONDENT BY: SH. CHARAN DASS (LD. DR) DATE OF HEARING: 10.06.2019 DATE OF PRONOUNCEMENT: 10.06.2019 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE/AP PELLANT AGAINST THE ORDER DATED 22.03.2017 PASSED BY THE LD. CIT(A), J&K, JAMMU, IN APPEAL NO.18/2015-16, WHEREIN THE LD. CIT(A) DISM ISSED THE APPEAL OF THE ASSESSEE ON NON-PROSECUTION. FROM THE ORDER IT REFLE CTS THAT THOUGH VARIOUS OPPORTUNITIES HAVE BEEN GIVEN TO THE ASSESSEE BY ISSUING THE NOTICES FROM TIME TO TIME, HOWEVER, EXCEPT ON TWO OCCASIONS SENDI NG ADJOURNMENT APPLICATIONS, THE ASSESSEE NEITHER ATTENDED THE APPELLAT E PROCEEDINGS NOR FILED ANY WRITTEN SUBMISSION AND IN THAT EVENTUALITY IT WAS OBSERVED BY THE LD. CIT(A) THAT THE APPELLANT IS NOT INTERESTED IN P URSUING ITS APPEAL, THEREFORE, HE WAS PLEASED TO DISMISS THE APPEAL. ITA NO.330 /ASR/2017 (A.Y.2009-10) SUNIL KUMAR GUPTA VS. ACIT 2 2. WE HAVE GIVEN OUR THOUGHTFUL CONSIDERATION TO THE O RDER IMPUGNED HEREIN. THE APPELLANT DID NOT BOTHER HIMSELF TO APPE AR AND CO-ORDINATE WITH APPELLATE PROCEEDINGS EVEN AFTER AFFORDING VARIOUS OP PORTUNITIES. ALTHOUGH THE INSTANT APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMI SSED IN ORDER TO GIVE EFFECT TO THE PRINCIPLE THAT LAW DOES NOT ASSIST THE PERSO N WHO IS INACTIVE AND SLEEPS OVER HIS RIGHTS BY ALLOWING THEM WHEN CHALLENGED OR DISPUTED 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 MAXI M 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 ABSTRACT PH ILOSOPHY, 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 FINDING MEANS TO PULL DOWN THE SHUTTERS OF ADJUDICATORY JURISDICTION BEFORE A PARTY WHO SEEKS JUST ICE, ON ACCOUNT OF ANY MISTAKE COMMITTED BY HIM, BUT TO SEE WHETHER IT IS POSSIB LE TO ENTERTAIN HIS GRIEVANCE IF IT IS GENUINE, THEREFORE, CONSIDERING THE FACTS THAT THE LD. CIT(A) HAS NOT PASSED THE ORDER UNDER CHALLENGE ON MERIT, HENCE WE FEEL IT APPROPRIATE AND PROPER TO REMAND BACK THE INSTANT CASE TO THE FILE OF THE LD. CIT(A) TO DECIDE AFRESH ON MERITS , WHILE AFFORDING PR OPER AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE/APPELLANT, I N ORDER TO FOLLOW THE PRINCIPLE OF NATURAL JUSTICE. WE ALSO FEEL IT APPROPRIATE TO DIRECT THE ASSESSEE/APPEL LANT TO EXTEND ITS FULL CO-OPERATION AND PARTICIPATION IN THE APPELL ATE PROCEEDINGS BEFORE THE LD. CIT(A) AS AND WHEN REQUIRED AND IN CASE OF FURTHER DEFAULT, THE ASSESSEE SHALL NOT BE SUBJECTED TO ANY LENIENCY. ITA NO.330 /ASR/2017 (A.Y.2009-10) SUNIL KUMAR GUPTA VS. ACIT 3 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10.06.2019. SD/- SD/- ( VIKRAM SINGH YADAV ) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:10.06.2019 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SH. SUNIL KUMAR GUPTA, 7-C/C C/O JANTA TRANSPORT SER VICE, GANDHI NAGAR, JAMMU (2) THE ACIT, 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