GURDWARA SHRI GURU ARJAN DEV JI BABA MAL MALRI (REGD), NAKODAR V. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

ITA 458/ASR/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8396 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 28-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANDEEP C HAUHAN LD
• Assessee Lawyers: ASHRAY SARNA LD
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 12AA; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIB UNAL AMRITSAR BENCH, AMRITSA R BEFORE SH. B.R. BASKARAN, ACCOUNTANT MEMBER AN D SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NO.458/ASR/2019 ASSESSMENT YEAR: NIL GURUDWARA SRI GURU ARJAN DEV JI BABA MAL MALRI V.P.O. MALRI, NAKODAR [PAN:AACAG 5651L] VS. CIT, (EXEMPTION) CHANDIGARH (APPELLANT) (RESPONDENT) APPELLANT BY : SH. ASHRAY SARNA (LD. CA) RESPONDENT BY: SH. SANDEEP CHAUHAN (LD. CIT- DR) DATE OF HEARING: 29.08.2019 DATE OF PRONOUNCEMENT: 09.10.2019 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT APPEAL HAS BEEN PREFERRED BY THE APPLICANT/APPELLANT AGAINST THE ORDER DATED 26.04.201 9 IMPUGNED HEREIN PASSED BY THE LD. CIT(EXEMPTIONS), CHANDIGARH, U/S 12AA(1)(B)(II) OF THE I.T. ACT, 1961 (HEREINAFTER CALLED AS THE ACT) WHEREBY THE LD. CIT(EXEMPTIONS) REJECTED THE APPLICATION OF THE APPLICANT ON NON-FURNISHING OF REPLY TO THE QUESTIONNAIRE SENT ON 09/04/2019 BY THE LD. CIT(E) TH ROUGH E- MAIL TO THE APPLICANT SOCIETY, BY WHICH THE APPLICANT W AS ASKED TO FURNISH FURTHER CLARIFICATIONS/DETAILS AS MENTIONED I N PARA NO.6 OF THE ORDER BY 15.04.2019. ITA N0.458/ASR/ 2019 GURUDWARA SRI GURU ARJAN DEV JI V S. CIT(E) 2 2. FROM THE IMPUGNED ORDER, IT REFLECTS THAT THE LD. C IT(A) IN PARA NO.7 OF ITS ORDER FINALLY CONCLUDED THAT ON THE FIXED DATE, NEITHER ANY REPLY TO THE ABOVE MENTIONED QUERIES HAS BEEN SUBMITTED TO THIS OFFICE NOR ANY ATTEMPT HAS BEEN MADE BY THE APPLICANT TO PUT FORTH ITS VIEWS. IN THE ABSENCE OF ANY REPLY IN RESPONSE TO THE ABOVE QUERIES RAISED BY THIS OFFICE, THE QUERIES RAISED IN THE MATTER REMAINED UNEXPLAINED. ALL OF TH E ABOVE, INCLUDING THE UNRESPONSIVE ATTITUDE OF THE APPLICANT, CLEARLY LEADS ONE TO CONCLUDE THAT THE ENTITY DOES NOT SEEM TO BE INT ERESTED TO PURSUE ITS APPLICATION. IT IS ENTIRELY POSSIBLE THAT IT HAS NO ANSWER TO THE QUERIES RAISED. IN VIEW OF THIS, THE APPLICATION FOR REGISTRATION U/S 12AA IS ACCORDINGLY REJECTED. 3. THE APPLICANT SOCIETY BEFORE US, HAS FILED AN AFFIDAVIT OF THE PRESIDENT OF THE SOCIETY AND IN THE AFFIDAVIT IT I S SUBMITTED THAT LAST QUESTIONNAIRE WAS ISSUED ON 09.04.2019 WHICH WAS RECEIVED IN E-MAIL OF THE SOCIETY OFFICE I.E., DSILOFFICE @GMAIL.COM AND THE INFORMATION WAS SOUGHT TO BE FURNISHED BY 15.0 4.2019, HOWEVER, DURING THAT PERIOD THE APPLICANT DID NOT G O THROUGH E- MAIL THOROUGHLY AND THEREFORE IT FAILED TO PROVIDE THE REQUISITE INFORMATION AND ULTIMATELY APPLICATION FOR REGISTRATI ON WAS REJECTED FOR NON-FURNISHING OF INFORMATION. IN OUR CON SIDERED VIEW THE CONTENTION OF THE APPLICANT SEEMS TO BE GENUIN E WHICH IS ALSO SUPPORTED BY AFFIDAVIT OF THE PRESIDENT OF THE SOCIETY. ALTHOUGH THE INSTANT APPEAL OF THE APPLICANT IS LIABL E 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 RI GHTS BY ALLOWING THEM WHEN CHALLENGED OR DISPUTED TO REMAI N DORMANT, WITHOUT ASSERTING THEM IN A COURT OF LAW. TH E, PRINCIPLE ITA N0.458/ASR/ 2019 GURUDWARA SRI GURU ARJAN DEV JI V S. CIT(E) 3 WHICH FORMS THE BASIS OF THIS RULE IS EXPRESSED IN THE MAX IM 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 BEHAVIOUR 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 ASSESS EE SOCIETY WAS PREVENTED TO FILE THE REPLY DUE TO THE OVE R SIGHTING OF E-MAIL, WE FEEL IT APPROPRIATE AND PROPER TO REM AND BACK THE INSTANT CASE TO THE FILE OF THE LD. CIT(A) TO DECIDE AF RESH ON MERITS WITHIN SIX MONTH FROM THE DATE OF THIS ORDER , WHILE AFFORDING PROPER AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE APPLICANT/APPELLANT, IN ORDER TO FOLLOW THE PRIN CIPLE OF NATURAL JUSTICE. HENCE WE DIRECT ACCORDINGLY. WE ALSO CLARIFY THAT THE APPLICANT SHALL EXTEND ITS FUL L CO- OPERATION AND PARTICIPATION IN THE PROCEEDINGS AS AND W HEN REQUIRED BY THE LD. CIT(E) AND FILE THE RELEVANT AN D REQUISITE INFORMATION AS WOULD BE REQUIRED BY THE LD. CIT(E) A ND IN CASE OF FURTHER DEFAULT THE LD. CIT(E) SHALL BE AT LIBERT Y TO DRAW THE ADVERSE INFLUENCE IF ANY IN ACCORDANCE WITH LAW. ITA N0.458/ASR/ 2019 GURUDWARA SRI GURU ARJAN DEV JI V S. CIT(E) 4 4. IN THE RESULT, THE APPEAL FILED BY THE APPLICANT SOC IETY STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 09/1 0/2019. SD/- SD/- (B.R.BASKARAN) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDI CIAL MEMBER DATED:09/10/2019. /PK/ PS. COPY FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THEN CIT(APPEALS) 5. SR DR, I.T.A.T. AMRITSAR 6. GUARD FILE TRUE COPY BY ORDER