What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remanded the case for fresh decision. The assessee was directed to cooperate in the proceedings, with a warning against future defaults.

The assessee's appeal before the CIT(A) was dismissed in limine due to non-appearance. The assessee claimed not to have received any notice of hearing, supported by an affidavit.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without proper service of notice and affording a reasonable opportunity of being heard to the assessee.

Hardev Kaur, Hoshiarpur vs ITO | s.250(6) | ITAT Amritsar 2019

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. N.K.CHOUDHRY & DR. A.L.SAINI

Hearing: 27.11.2019Pronounced: 27.11.2019

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.563/Asr/2019 Assessment Year: 2011-12

Smt. Hardev Kaur, Income Tax Officer, 23-L, Model Town, Ward-2, Hoshiarpur. Hoshiarpur. Vs. [PAN:BPJPK 1050B] (Appellant) (Respondent)

Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Sh. Charan Dass (Ld. DR)

Date of hearing: 27.11.2019 Date of pronouncement: 27.11.2019

ORDER PER N.K.CHOUDHRY, JM:

This appeal has been preferred by the Assessee/Appellant against the order dated 28.05.2019 passed by the Ld. CIT(A)-1, Jalandhar, u/s 250(6) of the Income Tax Act, 1961 (hereinafter called as ‘the Act’).

Now coming to the merit of the case, we realize that the ld. 2. CIT(A) though issued the notices four times but on two occasions the same could not be served on the reason that the letter received back with postal remarks “Door Locked” and two occasions neither any one attended nor any adjournment sought, therefore, on non- appearance of the assessee and in the constrained circumstances, the

ITA No.563/Asr/ 2019 (A.Y.2011-12) 2 Smt. Hardev Kaur vs. ITO

ld. CIT(A) dismissed the appeal of the assessee in limine. The assessee has submitted that she neither received any notice of hearing nor was in the knowledge of the appellate proceedings going on before the ld. CIT(A) which resulted into non-appearance before the Ld. CIT(A). The Assessee also filed its affidavit on support of its contention.

We have given our thoughtful consideration to the order impugned herein. Though 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 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, 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 abstract 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 justice, on account of any mistake committed by him, but to see whether it is possible to entertain his grievance if it is genuine. Considering the peculiar facts and circumstances specifically the affidavit filed by the Assessee to the effect the she did not receive any notice of hearing and undertake to appear as and when would be required and the peculiar fact that the ld. CIT(A) did not pass the order on merit therefore without going into controversy qua service of notice oh hearing, but for the ends of controversy, it would be appropriate course, to set aside the case to the

ITA No.563/Asr/ 2019 (A.Y.2011-12) 3 Smt. Hardev Kaur vs. ITO

file of the ld. CIT(A) for decision afresh, suffice to say while giving proper and reasonable opportunities of being heard to the assessee.

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, the assessee shall not be subjected to any leniency.

In the result, the appeal filed by the assessee is allowed for statistical purposes

Order pronounced in the open Court on 27/11/2019.

Sd/- Sd/- (DR. A.L.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:27/11/2019. /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

HARDEV KAUR,HOSHIARPUR vs. INCOME TAX OFFICER, WARD - 2, HOSHIARPUR

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