M/S APEX FIBRE INDIA LIMITED, BATHINDA V. INCOME TAX OFFICER , SAMBA

ITA 428/ASR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1321 (ITAT-AMRITSAR)
• Duration Of Justice: 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 10-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P N ARORA 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.428(ASR)/2019 ASSESSMENT YEAR: 2014-15 M/S APEX FIBRE INDIA LTD. #1854, ARYA SAMAJ CHOWK, BATHINDA. [PAN:AABCL 0479Q] VS. INCOME TAX OFFICER WARD-1(5), VIJAYPUR, SAMBA (APPELLANT) (RESPONDENT) APPELLANT BY: SH. P.N. ARORA (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 ASSESSE E/APPELLANT AGAINST THE ORDER DATED 11.04.2019 PASSED BY THE LD. CIT(A), JA MMU U/S. 250(6) OF INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS THE ACT) , W HEREBY THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ON NON-PROSECUTION. 2. FROM THE ORDER IT REFLECTS THAT THOUGH THE LD. CI T(A) FIXED THE CASES FOR HEARING ON VARIOUS DATES, HOWEVER THE ASSESSEE NEIT HER ATTENDED THE APPELLATE PROCEEDINGS NOR FILED ANY ADJOURNMENT APPLICATION A ND IN THAT EVENTUALITY IT WAS OBSERVED BY THE LD. CIT(A) THAT THE APPELLANT IS NO T INTERESTED IN PURSUING ITS APPEALS, THEREFORE, HE WAS PLEASED TO DISMISS THE A PPEALS. 3. WE HAVE GIVEN OUR THOUGHTFUL CONSIDERATION TO THE ORDER IMPUGNED HEREIN. THE APPELLANT DID NOT BOTHER HIMSELF TO APPEAR AND CO-ORDINATE WITH APPELLATE PROCEEDINGS EVEN AFTER AFFORDING VARIOUS OPPORTUNIT IES. ALTHOUGH THE INSTANT APPEAL ITA NO.428/ASR/2019 (A.Y.2014-15) M/S. AP EX FIBRE INDIA LTD. VS. ITO 2 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 DISPUTED TO REMAIN DORMANT, WITHOUT ASSERTING THEM IN A COURT OF LAW. THE, PRINCIPLE WHICH FORMS THE BASIS OF THIS RULE IS EXPRESSED IN THE MAXIM VIGILANTIBUS, NON DORMIENTIBUS, JURA SUBVENIU NT (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 BEHAVIOR THAN AN ABSTRACT PHILOSOPH Y, THE UNINTENTIONAL LAPSE ON THE PART OF A LITIGANT SHOULD NOT NORMALLY CAUSE TH E DOORS OF THE JUDICATURE PERMANENTLY CLOSED BEFORE HIM. THE EFFORT OF THE CO URT SHOULD NOT BE ONE OF FINDING MEANS TO PULL DOWN THE SHUTTERS OF ADJUDICATORY JUR ISDICTION 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 GENUIN E, THEREFORE, CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES THAT THE LD. CIT(A ) DECIDED THE APPEAL ON NON- FURNISHING OF RELEVANT AND ESSENTIAL MATERIAL REQUI RED FOR PROPER ADJUDICATION OF THE APPEAL WHICH WAS SUPPOSED TO BE PROVIDED BY THE ASS ESSEE WHO REMAINED UN-HEARD DUE TO HIS OWN FAULT, THEREFORE IN ORDER TO FOLLOW THE PRINCIPLE OF NATURAL JUSTICE, WE FEEL IT APPROPRIATE AND PROPER TO REMAND BACK THE I NSTANT CASE TO THE FILE OF THE LD. CIT(A) TO DECIDE AFRESH ON MERITS, SUFFICE TO SAY, WHILE AFFORDING PROPER AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE/APPELLANT. WE ALSO FEEL IT APPROPRIATE TO DIRECT THE ASSESS EE/APPELLANT TO EXTEND ITS FULL CO-OPERATION AND PARTICIPATION IN THE APPELLATE PRO CEEDINGS BEFORE THE LD. CIT(A) AS AND WHEN REQUIRED AND IN CASE OF FURTHER DEFAULT, T HE ASSESSEE SHALL NOT BE SUBJECTED TO ANY LENIENCY. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14.06.2019. SD/- SD/- ( VIKRAM SINGH YADAV ) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:14.06.2019 /PK/ PS. ITA NO.428/ASR/2019 (A.Y.2014-15) M/S. AP EX FIBRE INDIA LTD. VS. ITO 3 COPY OF THE ORDER FORWARDED TO: (1) M/S APEX FIBRE INDIA LTD. #1854, ARYA SAMAJ CHOWK, BATHINDA. (2) THE ITO, WARD-1(5), VIJAYPUR SAMBA. (3) THE CIT(A), JAMMU (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER