M/S SAIFCO CEMENTS PRIVATE LIMITED,SRINAGAR vs. ASSTT. COMMISSIONER OF INCOME TAX, SRINAGAR

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

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.

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