THE GRAM VIKAS EDUCATIONAL SOCIETY, FEROZEPUR V. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

ITA 621/ASR/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2224 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-11-2019
• Assessment Year: misc
• Appeal Filed On: 30-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRABHJO T KAUR LD
• Assessee Lawyers: P N ARORA LD
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA NO.621/ASR/2019 ASSESSMENT YEAR: NIL THE GRAM VIKAS EDUCATIONAL SOCIETY, VILLAGE PALLA MEGHA, TEHSIL & DISTT. FEROZEPUR. VS. THE CIT(EXEMPTIONS), CHANDIGARH [PAN:AABTG 7217L] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. P. N.ARORA (LD. ADV.) RESPONDENT BY: SMT. PRABHJOT KAUR (LD. CIT-DR) DATE OF HEARING: 29.11.2019 DATE OF PRONOUNCEMENT: 29.11.2019 ORDER PER N.K.CHOUDHRY, JM: THIS APPEAL HAS BEEN PREFERRED BY THE APPELLANT SOCIET Y AGAINST THE ORDER DATED 26.08.2019 PASSED BY THE LD. CIT(EXEM PTIONS), CHANDIGARH, U/S 10(23C)(VI) OF THE I.T. ACT, 1961 (H EREINAFTER CALLED AS THE ACT). 2. AT THE OUTSET, IT WAS OBSERVED THAT APPLICATION FILED ON DATED 20.08.2019 PASSED BY THE LD. CIT(EXEMPTIONS), CHANDIGA RH, U/S 10(23C)(VI) OF THE ACT WAS TAKEN INTO CONSIDERATION BY THE LD. CIT(E) AND BY ISSUING THE SHOW CAUSE NOTICE DATED 02-07-2019 QU ESTIONNAIRE WAS ISSUED TO THE APPELLANT. THEREAFTER THE CASE WAS FIXE D FOR 23-07- 2019 AND 29-07-2019. THE APPELLANT FILED THE REPLY, ON PERUSAL OF ITA N0.621/ASR/ 2019 THE GRAM VIKAS EDUCATIONAL SOCIETY V S. CIT(E) 2 WHICH, THE ADDITIONAL QUERIES HAVE BEEN RAISED, WHICH R EMAINED UN- REPLIED. CONSEQUENTLY, THE LD. CIT(E) DECLINED THE AP PROVAL U/S 10(23C)(VI) OF THE ACT AGAINST WHICH THE ASSESSEE HAS FILE D THE INSTANT APPEAL. THE APPELLANT HAS SUBMITTED THAT THE ADDITIO NAL QUERIES HAVE BEEN RESPONDED THROUGH EMAIL DATED 22-08-2019, HOWEV ER THE SAME DOES NOT REFLECT IN THE IMPUGNED ORDER. 3. WE HAVE GIVEN OUR THOUGHTFUL CONSIDERATION TO THE OR DER IMPUGNED HEREIN. 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 DISPUTED TO REMAI N DORMANT, WITHOUT ASSERTING THEM IN A COURT OF LAW. THE, PRINCIPL E 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 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 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 COURT SHOULD NOT BE ONE OF FIN DING MEANS 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 PECULIAR FACTS AND CIRCUMSTANCE S, SPECIFICALLY THE LD. CIT(E) DID NOT PASS THE ORDER UND ER CHALLENGE ON MERIT, HENCE WE FEEL IT APPROPRIATE TO RESTORE THE ISSU E TO THE FILE OF THE LD. CIT(E) TO DECIDE AFRESH ON MERITS, WITHIN 06 M ONTHS OF THIS ORDER, SUFFICE TO SAY, WHILE AFFORDING PROPER AND REASO NABLE ITA N0.621/ASR/ 2019 THE GRAM VIKAS EDUCATIONAL SOCIETY V S. CIT(E) 3 OPPORTUNITY OF BEING HEARD TO THE ASSESSEE/APPELLANT, I N ORDER TO FOLLOW THE PRINCIPLE OF NATURAL JUSTICE. WE CLARIFY THA T IN CASE OF FAILURE OR DEFAULT BY THE APPELLANT SOCIETY BEFORE THE LD. CI T(E), THEN THE LD. CIT(E) SHALL BE AT LIBERTY TO DECIDE THE APPLICATION O F THE APPELLANT SOCIETY CONSIDERING THE PARTICULAR FACTS AND CIRCUMSTANCES IN ACCORDANCE WITH LAW AND IN THAT EVENTUALITY THE APPELL ANT SOCIETY SHALL NOT BE ENTITLED FOR ANY LENIENCY. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29/1 1/2019. SD/- SD/- (DR.A.L.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICI AL MEMBER DATED: 29/11/2019. /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