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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. N.K.CHOUDHRY & DR. A.L.SAINI
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.639/Asr/2019 Assessment Year: 2007-08
Saifco Cements Pvt. Ltd., Asst. CIT, Circle-3, Srinagar Opposite Post Office, Batwara, Kashmir. Srinagar, Kashmir. Vs. [PAN:AAECS 8832M] (Appellant) (Respondent)
Appellant by : None Respondent by: Sh. Amar Pal Meena (Ld. DR)
Date of hearing: 25.11.2019 Date of pronouncement: 25.11.2019
ORDER PER N.K.CHOUDHRY, JM: This appeal has been preferred by the Assessee/Appellant against the order dated 08.08.2019 passed by the Ld. CIT(A)-2, Jalandhar u/s 250(6) of the I.T. Act, 1961 (hereinafter called as ‘the Act’), by which the Ld. CIT(A) on non-prosecution dismissed the appeal of the assessee in limine.
From the order it reflects that several opportunities have been given to the assessee by issuing the notices from time to time on the address given by the appellant in Form No.35, however, on none of the dates, the assessee neither attended the appellate proceedings nor filed any adjournment application or written reply and in that eventuality despite giving several opportunities of being heard, it was
ITA N0.639/Asr/ 2019 (A.Y.2007-08) 2 Saifco Cements Pvt. Ltd., Vs. ACIT
observed by the Ld. CIT(A) that the appellant is not interested in pursuing its appeal. Therefore, he was pleased to dismiss the appeal.
We have given our thoughtful consideration to the order impugned herein. The Appellant did not bother to appear and co-ordinate with appellate proceedings even after affording several opportunities. 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 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, therefore, considering the peculiar facts and circumstances as the assessee having office in Jammu & Kashmir and there is a turmoil at every interval and even otherwise the ld. CIT(A) has not decided the appeal on merit, therefore, in our considered opinion, it would be appropriate to set aside the case to the file of the ld. CIT(A) for decision afresh, suffice to say while giving proper and reasonable opportunities of being heard to the assessee.
ITA N0.639/Asr/ 2019 (A.Y.2007-08) 3 Saifco Cements Pvt. Ltd., Vs. ACIT
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 25/11/2019.
Sd/- Sd/- (DR.A.L.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 25/11/2019. /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