Sh. Amar Singh, SBS Nagar V. Income Tax Officer, Nawanshahar

ITA 363/ASR/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7121 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 9 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: 2016-2017
• Appeal Filed On: 16-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ GARG LD
• Assessee Lawyers: M.R.BHAGAT
• Keywords: Principle of natural justice
• Section: 2

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.363(ASR)/2019 ASSESSMENT YEAR:2016-17 SH. AMAR SINGH S/O SH. GIAN SINGH, VPO BHATRA KHURAD, DISTT. SBS NAGAR, PUNJAB [PAN:BOVPS 7320R] VS. INCOME TAX OFFICER, NAWANSHAHR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. M.R. BHAGAT 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 22/03/2019 P ASSED BY THE LD. CIT(A)-1, JALANDHAR U/S. 250(6) OF INCOME TAX 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 THE LD. CIT(A) FIXED THE CASE FOR HEARING ON VARIOUS DATES, HOWEVER TH E ASSESSEE NEITHER ATTENDED THE APPELLATE PROCEEDINGS NOR F ILED ANY ADJOURNMENT APPLICATION AND IN THAT EVENTUALITY IT WAS OBSERVED BY THE LD. CIT(A) THAT THE APPELLANT IS NOT INTERESTED IN PURSUING ITS APPEAL, THEREFORE, HE WAS PLEASED TO DISMI SS THE APPEAL. 2 ITA NO.363/ASR/2019 (A.Y.2016-17) AMAR SINGH VS. ITO 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 VARIOUS OPPORTUNITIES. ALTHOUGH THE INSTANT APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED IN ORDER TO GIVE EFFECT T O THE PRINCIPLE THAT LAW DOES NOT ASSIST THE PERSON WHO IS INACTI VE AND SLEEPS OVER HIS RIGHTS BY ALLOWING THEM WHEN CHALLENGED OR DISPUTED TO REMAIN DORMANT, WITHOUT ASSERTING THEM IN A COURT OF LAW. THE, PRINCIPLE WHICH FORMS THE BASIS OF THIS RULE I S EXPRESSED IN THE MAXIM VIGILANTIBUS, NON DORMIENTIBUS, JURA SUB VENIUNT (LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEE P 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 PH ILOSOPHY, THE UNINTENTIONAL LAPSE ON THE PART OF A LITIGANT SHO ULD 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 JURISDI CTION BEFORE A PARTY WHO SEEKS JUSTICE, ON ACCOUNT OF ANY MISTAK E COMMITTED BY HIM, BUT TO SEE WHETHER IT IS POSSIBLE TO E NTERTAIN HIS GRIEVANCE IF IT IS GENUINE, THEREFORE, CONSIDERING T HE FACTS THAT THE LD. CIT(A) DID NOT PASS THE ORDER UNDER CHALL ENGE ON MERIT, HENCE WE FEEL IT APPROPRIATE AND PROPER TO RE MAND BACK THE INSTANT CASE TO THE FILE OF THE LD. CIT(A) TO DECID E AFRESH ON MERITS, WHILE AFFORDING PROPER AND REASONABLE OPPORT UNITY OF BEING HEARD TO THE ASSESSEE/APPELLANT, IN ORDER TO FOLL OW THE PRINCIPLE OF NATURAL JUSTICE. 3 ITA NO.363/ASR/2019 (A.Y.2016-17) AMAR SINGH VS. ITO 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. AMAR SINGH S/O SH. GIAN SINGH, VPO BHATRA KHURAD, DISTT. SBS NAGAR, PUNJAB (2) THE ITO, NAWANSHAHR (3) THE CIT(A),1, JALANDHAR (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER