SH. TEJWANT SINGH CHEEMA CHARITABLE AND WELEFARE TRUST, LUDHIANA V. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

ITA 71/ASR/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 9804 (ITAT-AMRITSAR)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 19-12-2019
• Assessment Year: 2018-2019
• Appeal Filed On: 30-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK KUMAR LD
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND SH. O.P.MEENA, ACCOUNTANT MEMBER ITA NO. 71/ASR/ 2019 ASSESSMENT YEAR: NIL TEJWANT SINGH CHEEMA CHARITABLE AND WELFARE TRUST, #1108/13, TAGORE NAGAR, NEAR DMC & HOSPITAL, LUDHIANA. VS. CIT(EXEMPTIONS) CHANDIGARH. [PAN:AADTT 2053R] (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. ALOK KUMAR (LD. CI T- DR) DATE OF HEARING: 19.12.2019 DATE OF PRONOUNCEMENT: 19.12.2019 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE/APP ELLANT AGAINST THE ORDER DATED 29/11/2018 PASSED BY THE LD. CIT(EXEMPTIONS) U/S.12AA(1)(B)(II) OF THE INCOME TAX ACT, 1961 (HEREIN AFTER CALLED AS THE ACT). 2. IT APPEARS FROM THE IMPUGNED ORDER THAT THE APPLICAT ION FOR REGISTRATION U/S 12AA OF THE ACT WAS FILED ON 14-05-20 18. THE SAID APPLICATION OF THE APPELLANT WAS TAKEN INTO CONSIDERAT ION AND QUESTIONNAIRE WAS ISSUED THROUGH ONLINE PORTAL ON 26-10-2018, WITH T HE REQUEST TO THE APPELLANT PROVIDE CLARIFICATIONS TO THE QUERIES RAISED ON 05-11-2018, IN RESPONSE TO WHICH THE APPELLANT HAS SUBMITTED THE REPLY ON ITBA. ITA N0.71/ASR/ 2019 TEJWANT SINGH CHEEMA CHARITABLE AND WELFARE TRUST VS. CIT(E) 2 THEREAFTER, THE ADDITIONAL QUERIES HAVE BEEN RAISED A S MENTIONED IN PARA NO.3 OF THE ORDER. AS PER IMPUGNED ORDER THE LD. CIT (E) HAS OBSERVED THAT ON THIS DATE NEITHER DID ANYBODY ATTENDED NOR WAS ANY ATTEMPT BEEN MADE BY THE APPLICANT TO PUT FORTH ITS VIEWS IN THE MATTER EVEN TILL PASSING OF THE ORDER . UL TIMATELY THE LD. CIT(E) DENIED THE REGISTRATION OF T HE APPLICATION U/S 12AA OF THE ACT, WITHOUT TOUCHING THE MERIT OF THE CASE. 3. HAVING HEARD THE PARTIES AT LENGTH AND MATERIAL AVAIL ABLE ON RECORD. IT IS OBSERVE THAT THE LD. CIT(E) HAS PASSED THE ORDER WITH OUT TOUCHING THE MERIT OF THE CASE AND DENIED THE REGISTRATION U/S 12AA OF THE ACT TO THE APPELLANT SOCIETY. IT APPEARS FROM THE ORDER THAT THE APPELLANT DID NOT BOTHER TO REPLY THE ADDITIONAL QUERIES RAISED BY THE LD. COMMISSIONER. ALTHOUGH THE INSTANT APPEAL OF THE APPELLANT IS LIABL E TO BE DISMISSED IN ORDER TO GIVE EFFECT TO THE PRINCIPLE THAT LAW DOES NO T ASSIST THE PERSON WHO IS INACTIVE 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 IS EXPRESSED IN THE MAXIM VIGILANTIBUS, NON DORMIENTIBUS, JURASUBVENIUNT (LAW ASSI STS 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 BEHAVIOR THAN AN ABS TRACT 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 FINDING MEANS TO PULL DOWN THE SHUTTERS OF ADJUDICATORY JURISDICTION BEFORE A PARTY WHO SEEKS JUSTI CE, ON ACCOUNT OF ANY MISTAKE COMMITTED BY HIM, BUT TO SEE WHETHER IT IS POSSIB LE TO ENTERTAIN HIS GRIEVANCE IF IT IS GENUINE, THEREFORE, CONSIDERING THE PECULIAR FACT THAT THE LD. CIT(A) DID NOT PASS THE ORDER UNDER CHALLENGE O N MERIT , WE FEEL IT ITA N0.71/ASR/ 2019 TEJWANT SINGH CHEEMA CHARITABLE AND WELFARE TRUST VS. CIT(E) 3 APPROPRIATE AND PROPER TO REMAND BACK THE INSTANT CASE TO THE FILE OF THE LD. CIT(A) TO DECIDE AFRESH ON MERITS, WHILE AFFORDING PRO PER AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE APPELLANT , IN OR DER TO FOLLOW THE PRINCIPLE OF NATURAL JUSTICE. WE ALSO FEEL IT IMPERATIVE TO DIRECT THE APPELLANT TO EXTEND ITS FULL CO- OPERATION AND PARTICIPATION IN THE APPELLATE PROCEEDI NGS BEFORE THE LD. CIT(A) AS AND WHEN WOULD BE REQUIRED AND IN CASE OF FU RTHER DEFAULT, THE APPELLANT SHALL NOT BE SUBJECTED TO ANY LENIENCY. 4. IN THE RESULT, THE APPEAL FILED BY THE APPELLANT SOC IETY STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 19/1 2/2019. SD/- SD/- (O.P.MEENA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19/12/2019 /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