SH. SATNAM SINGH, AMRITSAR V. INCOME TAX OFFICER, WARD 4(4), AMRITSAR

ITA 631/ASR/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7971 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 05-04-2018
• Assessment Year: 2011-2012
• Appeal Filed On: 03-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASHWANI KALIA LD
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBU NAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NO.629(ASR)/2017 ASSESSMENT YEAR:2006- 07 SH. IQBAL SINGH 311, KRISHNA NAGAR LAWRENCE ROAD, AMRITSAR PAN:ADJPS4854L VS. INCOME TAX OFFICER WARD 4(4), AMRITSAR (APPELLANT) (RESPONDENT) ITA NO.630(ASR)/2017 ASSESSMENT YEAR:2006 -07 SH. IQBAL SINGH (HUF) 311, KRISHNA NAGAR LAWRENCE ROAD, AMRITSAR PAN:AAAHI0645F VS. INCOME TAX OFFICER WARD 4(4), AMRITSAR. (APPELLANT) (RESPONDENT) ITA NO.631(ASR)/2017 ASSESSMENT YEAR:2011 -12 SH. SATNAM SINGH H.NO.10, PROFESSOR AVEUE RAM TIRATH ROAD, AMRITSAR PAN:APPPS 6058E VS. INCOME TAX OFFICER WARD 4(4), AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. ASHWANI KALIA (LD. CA) RESPONDENT BY: SH. CHARAN DASS (DR) DATE OF HEARING: 05.04.2018 DATE OF PRONOUNCEMENT: 12.04.2018 ITA NOS.629 TO 631 /ASR/2017 (A.YS.2006-07 & 2011-12) 2 ORDER PER BENCH: THE INSTANT APPEALS HAVE BEEN PREFERRED BY THE ASSESSEES/APPELLANTS, ON FEELING AGGRIEVED AGAINST THE OR DERS DATED 02.06.2017 & 29.07.2017 PASSED BY THE LD. CIT(A )-2, AMRITSAR, AND LD. CIT(A), AMRITSAR IN APPEAL NOS.326/2 013-14, 327/2013-14 & APPEAL NO.2/2014-15 RESPECTIVELY, BY WH ICH THE LD. CIT(A) ON NON-PROSECUTION DISMISSED THE APPEAL OF TH E ASSESSEE. FROM THE ORDER, IT REFLECTS THAT SEVEN OPPORTUN ITIES HAVE BEEN GIVEN IN ITA NO.629 & 630 (ASR)/2017 AND F OUR OPPORTUNITIES HAVE BEEN GIVEN IN ITA NO.631(ASR)/2017 , TO THE ASSESSEES BY ISSUING THE NOTICES FROM TIME TO TIME, HOWEVER, EXCEPT ON FEW DATES WHILE SEEKING ADJOURNMENT, THE ASSE SSEE NEITHER ATTENDED THE APPELLATE PROCEEDINGS NOR FILED ANY WRITTEN SUBMISSIONS AND IN THAT EVENTUALITY DESPITE GIVING SEVER AL OPPORTUNITIES OF BEING HEARD, IT WAS OBSERVED BY THE LD. CIT(A) THAT THE APPELLANTS ARE NOT INTERESTED IN PURSUING IT S APPEALS AND THEREFORE, PLEASED TO DISMISS THE APPEALS. 2. WE HAVE GIVEN OUR THOUGHTFUL CONSIDERATION TO THE O RDERS IMPUGNED HEREIN. THE APPELLANTS DID NOT BOTHER THEMSE LVES TO APPEAR AND CO-ORDINATE WITH APPELLATE PROCEEDINGS EVEN AFTER AFFORDING SEVERAL OPPORTUNITIES. ALTHOUGH THE INSTAN T APPEALS OF THE ASSESSEES ARE LIABLE TO BE DISMISSED IN ORDER TO GIVE E FFECT TO THE PRINCIPLE THAT LAW DOES NOT ASSIST THE PERSON WHO IS INACTIVE AND SLEEPS OVER HIS RIGHTS AND TO REMAIN DORMANT, WITHO UT ITA NOS.629 TO 631 /ASR/2017 (A.YS.2006-07 & 2011-12) 3 ASSERTING THEM IN A COURT OF LAW. THE, PRINCIPLE WHICH F ORMS 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), B UT EVEN A VIGILANT LITIGANT IS PRONE TO COMMIT MISTAKES. AS THE APHORISM TO ERR IS HUMAN AND IS MORE A PRACTICAL NOTION OF HUMAN B EHAVIOUR THAN AN ABSTRACT PHILOSOPHY, THE UNINTENTIONAL LAPSE ON THE PART OF A LITIGANT SHOULD NOT NORMALLY CAUSE THE DOORS OF T HE JUDICATURE PERMANENTLY CLOSED BEFORE HIM. THE EFFORT O F THE COURT SHOULD NOT BE ONE OF FINDING MEANS TO PULL DOWN THE SH UTTERS 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 AND THE REASONS GIVEN BY THE LD. AR THAT THE ASSESSEE IN ITA NO.629(ASR)/2017 & ITA NO.630(ASR)/2 017, DUE TO FAMILY CIRCUMSTANCES REMAINED OCCUPIED AND WAS NOT I N A FIT STATE OF MIND TO ATTEND THE CASES, AND ASSESSEE IN IT A NO.631(ASR)/2017 REMAINED AWAY FROM HIS HOUSE FOR TREA TMENT OF HIS SERIOUSLY ILLED WIFE AND, THEREFORE, WAS UNABLE TO ATTEND THE APPELLATE PROCEEDINGS AND THE FACTS THAT THE LD. CI T(A) HAS NOT PASSED THE ORDER UNDER CHALLENGE ON MERIT, HENCE WE FEEL IT APPROPRIATE AND PROPER TO REMAND BACK THE INSTANT CA SES TO THE FILE OF THE LD. CIT(A) TO DECIDE AFRESH ON MERITS, WH ILE AFFORDING PROPER AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEES/APPELLANTS, IN ORDER TO FOLLOW THE PRINCIPLE OF NATURAL JUSTICE. ITA NOS.629 TO 631 /ASR/2017 (A.YS.2006-07 & 2011-12) 4 WE ALSO FEEL IT APPROPRIATE TO DIRECT THE ASSESSEES/APPELLANTS TO EXTEND THEIR FULL CO-OPERATION AN D PARTICIPATION IN THE APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A) AS AND WHEN REQUIRED AND IN CASE OF FURTHER DEFAULT, T HE ASSESSEES SHALL NOT BE SUBJECTED TO ANY LENIENCY. 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12 .04.2018. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDIC IAL MEMBER DATED:12.04.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SH. IQBAL SINGH, SH. IQBAL SINGH (HUF) & SH. SATNAM SINGH, AMRITSAR (2) THE ITO, WARD 4(4), AMRITSAR (3) THE CIT(A)-2 AND CIT(A), AMRITSAR (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER