SHAFIQ AHMED QASBA, SRINAGAR V. INCOME TAX OFFICER, WARD 3(3), SRINAGAR

ITA 598/ASR/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1309 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 12-06-2019
• Assessment Year: 2007-2008
• Appeal Filed On: 20-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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.598(ASR)/2017 ASSESSMENT YEAR:2 007-08 SHAFIQ AHMAD QASBA, RESIDENCY ROAD, SRINAGAR KASHMIR. [PAN:AADPQ 0994Q] VS. INCOME TAX OFFICER, WARD-(3), SRINAGAR (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. CHARAN DASS (LD. DR) DATE OF HEARING: 12.06.2019 DATE OF PRONOUNCEMENT: 12.06.2019 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE/APPELLANT AGAINST THE ORDER DATED 30.03.2017 IMPUGNED HEREIN PASSED BY THE LD. CIT(A), J&K, JAMMU IN APPEAL NO.178/2015-16, WHEREIN THE LD. CIT(A) DISMISS ED THE APPEAL OF THE ASSESSEE ON NON-PROSECUTION. 2. AT THE OUTSET, IT IS OBSERVED THAT THERE IS A DELAY OF 8 DAYS IN FILING OF THE INSTANT APPEAL ON WHICH THE LD. DR DID NOT RAISE ANY SPECIFIC OBJECTION, HENCE, CONSIDERING THE DELAY IS MINISCULE NATURE, WE ARE INCLINED TO CONDONE THE DELAY AND THEREFORE THE DELAY CONDONED . 3. THOUGH THE ASSESSEE HAS FILED THE ADJOURNMENT APPLICATION, HOWEVER WE REALIZED THAT THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER AS EX-PARTE HENCE, WE FEEL IT APPR OPRIATE TO DECLINE THE ADJOURNMENT AND TO PROCEED WITH THE MATTE R. ITA NO.598 /ASR/2017 (A.Y.2007-08) SHAFI Q AHMAD QASBA VS. ITO 2 4. FROM THE ORDER IT REFLECTS THAT THOUGH VARIOUS OPPORTUNITIES HAVE BEEN GIVEN TO THE ASSESSEE BY ISSUING THE NOTICES FROM TIME TO TIME, 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. 5. 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 VARIOUS OPPORTUNITIES. ALTHOUGH THE INSTANT APPEAL O F THE ASSESSEE IS LIABLE TO BE DISMISSED IN ORDER TO GIVE EFFECT T O THE PRINCIPLE THAT LAW DOES NOT ASSIST THE PERSON WHO IS INACTI VE 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 I S EXPRESSED IN THE MAXIM VIGILANTIBUS , NON DORMIENTIBUS , JURA SUBVENIUNT (LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS), BUT EVEN A VIGILANT LIT IGANT IS PRONE TO COMMIT MISTAKES. AS THE APHORISM TO ERR IS HUMAN AND I S MORE A PRACTICAL NOTION OF HUMAN BEHAVIOUR THAN AN AB STRACT 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 COUR T SHOULD NOT BE ONE OF FINDING MEANS TO PULL DOWN THE SHUTTERS OF ADJUDICATORY JURISDICTION BEFORE A PARTY WHO SEEKS JUSTIC E, ON ACCOUNT OF ANY MISTAKE COMMITTED BY HIM, BUT TO SEE WHET HER IT IS POSSIBLE TO ENTERTAIN HIS GRIEVANCE IF IT IS GENUINE, THEREFORE, CONSIDERING THE FACTS THAT THE LD. CIT(A) HAS NOT PASSED 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. ITA NO.598 /ASR/2017 (A.Y.2007-08) SHAFI Q AHMAD QASBA VS. ITO 3 CIT(A) TO DECIDE AFRESH ON MERITS , WHILE AFFORDING PR OPER AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE/AP PELLANT, IN ORDER TO FOLLOW THE PRINCIPLE OF NATURAL JUSTICE. WE ALSO FEEL IT APPROPRIATE TO DIRECT THE ASSESSEE/APPELLANT TO EXTEND ITS FULL CO-OPERATION AND PARTICIPATION IN THE APPELLATE PROCEEDINGS 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. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12.06.2019. SD/- SD/- ( VIKRAM SINGH YADAV ) (N.K.CHOUDHRY) ACCOUNTANT MEMBER J UDICIAL MEMBER DATED: 12.06.2019 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SHAFIQ AHMAD QASBA, RESIDENCY SRINAGAR, KASHMIR (2) THE ITO, WARD-(3), SRINAGAR (3) THE CIT(A), J&K, JAMMU (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER