SHRI AAMIR MAJEED WANI, SRINAGAR V. INCOME TAX OFFICER WARD-3(1), SRINAGAR

ITA 456/ASR/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7136 (ITAT-AMRITSAR)
• Duration Of Justice: 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 27-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ GARG 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.456(ASR)/2019 ASSESSMENT YEAR:2014-15 SH. AAMIR MAJEED WANI 2 ND MAIN ROSE AVENUE, HMT ROAD, ZAINAKOTE SRINAGAR [PAN:AAVPW 5738N] VS. INCOME TAX OFFICER, WARD-3(1), RAJBAGH SRINAGAR (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. DHEERAJ GARG ( LD. DR) DATE OF HEARING: 26.07.2019 DATE OF PRONOUNCEMENT: 26.07.2019 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT APPEAL HAS BEEN PREFERRED BY TH E ASSESSEE/APPELLANT AGAINST THE ORDER DATED 18/02/2019 P ASSED BY THE LD. CIT(A)-1, LUDHIANA U/S. 250(6) OF INCOME T AX 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) HAS PASSED THE ORDER EX-PARTE, HOWEVER THE ASSESSEE NEITHER ATTENDED THE APPELLATE PROCEEDINGS NOR FILED ANY ADJO URNMENT APPLICATION AND IN THAT EVENTUALITY IT WAS OBSERVED BY THE LD. CIT(A) THAT THE APPELLANT IS NOT INTERESTED IN PURSUIN G ITS APPEAL, THEREFORE, HE WAS PLEASED TO DISMISS THE APPEAL. 2 ITA NO.456/ASR/2019 (A.Y.2014-15) AMIR MAJEED WANI 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 THE OPPORTUNITY. ALTHOUGH THE INSTANT APPEAL 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 DISPUT ED 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 MAXIM VIGILANTIBUS, NON DORMIENTIBUS, JURA SUBVENIUNT (LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OV ER THEIR RIGHTS), BUT EVEN A VIGILANT LITIGANT IS PRONE TO COM MIT MISTAKES. AS THE APHORISM TO ERR IS HUMAN AND IS MORE A PRACTICAL NOTION OF HUMAN BEHAVIOR THAN AN ABSTRACT PHILOSOPHY, THE UNINT ENTIONAL 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 MEAN S TO PULL DOWN THE SHUTTERS OF ADJUDICATORY JURISDICTION 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 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, WHI LE AFFORDING PROPER AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE/APPELLANT, IN ORDER TO FOLLOW THE PRINCIPLE OF NATURAL JUSTICE. WE ALSO FEEL IT APPROPRIATE TO DIRECT THE ASSE SSEE/APPELLANT TO EXTEND ITS FULL CO-OPERATION AND PARTICIPATION IN T HE APPELLATE 3 ITA NO.456/ASR/2019 (A.Y.2014-15) AMIR MAJEED WANI VS. ITO 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 26.07.2019. SD/- SD/- ( VIKRAM SINGH YADAV ) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL ME MBER DATED: 26.07.2019 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SH. AAMIR MAJEED WANI, 2 ND MAIN ROSE AVENUE, HMT ROAD, ZAINAKOTE SRINAGAR. (2) THE ITO, WARD-3(1), RAJBAGH SRINAGAR (3) THE CIT(A)-1, LUDHIANA (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER