BILAL AHMED KABOO, SRINAGAR V. INCOME TAX OFFICER, (TDS), SRINAGAR

ITA 498/ASR/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1068 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 07-03-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 25-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS; Audi alteram partem
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I. T. A. NO. 498/ASR/2017 ASSE SSMENT YEAR: 2015-16 BILAL AHMAD KABOO, WAZIR BAGH, SRINAGAR, KASHMIR [PAN: AHTPK 2679R] VS. INCOME TAX OFFICER (TDS), SRINAGAR, J & K (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SH. CHARAN DASS (D.R.) DATE OF HEARING: 07.03.2019 DATE OF PRONOUNCEMENT: 14.03.2019 ORDER PER SANJAY ARORA, AM: THIS IS AN APPEAL BY THE ASSESSEE ARISING OUT OF TH E ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS), JAMMU (CIT(A ) FOR SHORT) DATED 30.03.2017, DISMISSING THE ASSESSEES APPEAL CONTES TING HIS ASSESSMENT UNDER SECTION 201/201(1A) OF THE INCOME TAX ACT, 1961 ('T HE ACT' HEREINAFTER) VIDE ORDER DATED 02.9.2014 FOR ASSESSMENT YEAR (AY) 2015-16. 2. NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE WHEN THE APPEAL WAS CALLED OUT FOR HEARING, AND NEITHER ANY ADJOURNMENT MOTION STANDS MADE. THIS, DESPITE THE FACT OF PROPER SERVICE OF THE NOTICE OF HEARING IN- AS-MUCH AS THE SAME, SENT PER REGISTERED POST ON 20/2/2019, HAS NOT CAME BACK UN- SERVED. THERE WAS NO REPRESENTATION EVEN ON EARLIER OCCASIONS, I.E., 19/ 12/2017, 06/3/2018, 10/7/2018 AND 26/11/2018. THE APPEAL IS ALSO DEFECTIVE, AND C ONTINUES TO BE SO DESPITE THE ITA NO. 498/ASR/2017 (AY 2015-16) BILAL AHMAD KABOO V. ITO 2 DEFECTS BEING COMMUNICATED, AS WELL AS BARRED BY TI ME. THE HEARING FOR THE MENTIONED DATES WAS PER DULY SERVED NOTICES, ADJOUR NED IN THE INTEREST OF JUSTICE, SO AS TO COMPLY WITH THE PRINCIPLE OF AUDI ALTERAM PARTEM . IT MAY BE RELEVANT TO REPRODUCE THE ORDER SHEET ENTRY ON THE DATE ON WHIC H THE HEARING WAS ADJOURNED LAST (I.E., 26/11/2018): PRESENT FOR THE ASSESSEE: NONE PRESENT FOR REVENUE : SH. CHARAN DASS, SR. DR . NONE FOR THE ASSESSEE, AND NEITHER THE DEFECTS AS C OMMUNICATED BY THE REGISTRY ARE REMOVED. UNDER THE CIRCUMSTANCES, THE ASSESSEE IS P ROVIDED ONE MORE OPPORTUNITY TO DO SO IN THE INTEREST OF JUSTICE. ADJOURNED TO 0 7/3/2019. INFORM THE ASSESSEE. 3. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT T HOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOW N DICTUM VIGILANTIBUS, NON DORMENTIBUS, JURA SUBVENIUNT. THE PRINCIPLE HA S BEEN INVOKED IN MANY A DECISION, AS: ESTATE OF LATE TUKOJI RAO HOLKAR V. CWT [1997] 223 ITR 480 (MP); CIT V. MULTIPLAN INDIA (P.) LTD. [1991] 38 ITD 320 (DEL), DISMISSING THE APPEALS IN LIMINE FOR WANT OF PROSECUTION. REFERENCE HERE MAY ALSO B E DRAWN TO THE DECISION IN CIT V. B.N. BHATTACHARGEE [1979] 118 ITR 461 (SC), WHEREIN IT STANDS CLARIFIED THAT PREFERRING AN APPEAL DOES NOT MEAN MERELY FILING THE APPEAL PAPERS, BUT EFFECTIVELY PURSUING IT. THE APEX COURT HAS PER ITS RECENT LARGER BENCH DECISION IN RAM SIROMANI TRIPATHI & ORS. VS. STATE OF UP (IN CIVIL APPEAL NOS. 9142-9144 OF 2010 & CA NO.6156/2012, DATED 07.2.201 9 (COPY ON RECORD), DISMISSED THE APPEALS IN LIMINE REJECTING THE APPLICATION SEEKING ADJOURNMENT ON THE GROUND THAT THE COUNSEL WAS NOT PRESENT IN THE COURT BUT, AS STATED, OUT OF STATION. THE APEX COURT WHILE DISMISSING THE APPEAL S MADE IT CLEAR THAT IT WOULD NOT RESTORE THE APPEALS. ITA NO. 498/ASR/2017 (AY 2015-16) BILAL AHMAD KABOO V. ITO 3 4. AS AFORE-STATED, THERE IS NO ADJOURNMENT APPLICA TION IN THE INSTANT CASE. THE APPEAL IN THE INSTANT CASE IS ALSO TIME BARRED BY 5 7 DAYS. THERE WAS NO REPRESENTATION EVEN BEFORE THE LD. CIT(A), THE FIRS T APPELLATE AUTHORITY, DESPITE ABUNDANT OPPORTUNITY, CONSTRAINING HIM TO DISMISS T HE ASSESSEES APPEAL IN LIMINE . UNDER THE CIRCUMSTANCES, WE DISMISS THE ASSESSEES APPEAL IN LIMINE AS UN- ADMITTED. WE DECIDE ACCORDINGLY. 5. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSE D AS UN-ADMITTED. ORDER PRONOUNCED IN THE OPEN COURT ON MARCH 14, 201 9 SD/- SD/- (N. K. CHOUDHRY) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 14.03.2019 /GP/SR. PS. COPY OF THE ORDER FORWARDED TO: (1) THE APPELLANT: C/O AHM & CO. (CHARTERED ACC OUNTANTS) 3 RD FLOOR, BABA BUILDING-II, RESIDENCY ROAD, SRINAG AR, J&K 190001 (2) THE RESPONDENT: INCOME TAX OFFICER, (TDS), SRINAGAR, J & K (3) THE CIT(APPEALS), JAMMU (4) THE CIT CONCERNED (5) THE SR. DR, I.T.A.T. TRUE COPY BY ORDER