SH. JAGJIT SINGH (THRU) L/H. SMT SURINDER KAUR (WIFE), HOSHIARPUR V. INCOME TAX OFFICER WARD-2, HOSHIARPUR

ITA 413/ASR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1306 (ITAT-AMRITSAR)
• Duration Of Justice: 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 04-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: J S BHASIN 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.413(ASR)/2019 ASSESSMENT YEAR: 2011-12 SH. JAGJIT SINGH THRU, L/H SMT. SURINDER KAUR (WIFE) & SH.GURPREET SINGH (SON), B-19/589/58, VIKRAM ENCLAVE, HOSHIARPUR. [PAN:CVSPS 2564J] VS. INCOME TAX OFFICER, WARD- 2, HOSHIARPUR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. J.S. BHASIN (LD. ADV.) RESPONDENT BY: SH. CHARAN DASS (LD. DR) DATE OF HEARING: 14.06.2019 DATE OF PRONOUNCEMENT: 14.06.2019 ORDER PER BENCH: THIS IS AN APPEAL HAS BEEN PREFERRED BY THE ASSESSEE/APP ELLANT AGAINST THE ORDER DATED 22.03.2019 PASSED BY THE LD. CIT(A)-I , JALANDHAR U/S. 250(6) OF INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS T HE ACT) WHEREIN THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ON NON-PR OSECUTION. 2. FROM THE ORDER IT REFLECTS THAT THOUGH THE LD. CIT(A) FIXED THE CASES FOR HEARING ON VARIOUS DATES, HOWEVER THE ASSESSEE NEITHE R ATTENDED THE APPELLATE PROCEEDINGS NOR FILED ANY ADJOURNMENT APPLI CATION AND IN THAT EVENTUALITY IT WAS OBSERVED BY THE LD. CIT(A) THAT TH E APPELLANT IS NOT INTERESTED IN PURSUING ITS APPEALS, THEREFORE, HE WAS PL EASED TO DISMISS THE APPEALS. ITA NO.413 /ASR/2019 (A.Y.2011-12) SH. JAGJIT SINGH THRU VS. ITO 2 3. 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 OPP ORTUNITIES. 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 MA XIM VIGILANTIBUS, NON DORMIENTIBUS, JURA SUBVENIUNT (LAW ASSISTS THOSE WHO ARE V IGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS), BUT EVEN A VIGILAN T 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 PHILOSOPHY, 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 A DJUDICATORY JURISDICTION BEFORE A PARTY WHO SEEKS JUSTICE, ON ACCOUNT OF ANY MISTAK E COMMITTED BY HIM, BUT TO SEE WHETHER IT IS POSSIBLE TO ENTERTAIN HIS GRIEVANCE IF IT IS GENUINE, THEREFORE, CONSIDERING THE FACTS THAT THE LD. CIT(A) DID NOT PASS 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 PROPER AND REASONAB LE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE/APPELLANT, IN ORDER TO FOLL OW THE PRINCIPLE OF NATURAL JUSTICE. WE ALSO FEEL IT APPROPRIATE TO DIRECT THE ASSESSEE/APP ELLANT 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.413 /ASR/2019 (A.Y.2011-12) SH. JAGJIT SINGH THRU VS. ITO 3 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. PRONOUNCED IN OPEN COURT ON DATED 14 TH JUNE 2019. SD/- SD/- ( VIKRAM SINGH YADAV ) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:14.06.2019 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SH. SH. JAGJIT SINGH THRU, L/H SMT. SURINDER KAUR (W IFE) & SH.GURPREET SINGH (SON), B-19/589/58, VIKRAM ENCLAVE, HOSHIARPUR. (2) THE ITO, WARD-2, HOSHIARPUR. (3) THE CIT(A)-1 JALANDHAR (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER