What did the Tribunal hold?

The Tribunal acknowledged the assessee's inactivity but also recognized that unintentional lapses should not permanently bar access to justice. The CIT(A) had not decided the appeals on merits.

The assessee failed to appear before the CIT(A) for multiple hearing dates and did not file any adjournment applications. Consequently, the CIT(A) dismissed the appeals for non-prosecution.

What were the issues?

Whether the appeals should be dismissed for non-prosecution without deciding on merits, and the applicability of principles of natural justice.

Shrimati Jaswinder Kaur, Jalandhar vs DCIT | s.250(6) | ITAT Amritsar 2019

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. VIKRAM SINGH YADAV & SH. N.K.CHOUDHRY

Hearing: 14.06.2019Pronounced: 14.06.2019

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR

BEFORE SH. VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA Nos. 104,105,106 & 107/Asr/2018 Assessment Years:2007-08, 2008-09, 2009-10 & 2010-11

Smt. JaswinderKaur Vs. Dy. CIT, H. No. 10, Jyoti Nagar, Central Circle-II, Near Income Tax, Colony, Jalandhar. Jalandhar. [PAN:] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna, Ld. CA Respondent by : Sh. CharanDass (Ld. DR) Date of hearing : 14.06.2019 Date of pronouncement: 14.06.2019 ORDER PER BENCH: These appeals have been preferred by the Assessee against the composite orders dated 04/01/2017 passed by the Ld. CIT(A)-5, Ludhiana u/s. 250 (6) of the Income Tax Act, 1961 (hereinafter called as the ‘Act) for the aforesaid assessment years, whereby the Ld. CIT(A) dismissed the appeals of the Assessee on no-prosecution.

From the order it reflects that though the Ld. CIT(A) fixed the cases for hearing on various dates, however the Assessee neither attended the appellate proceedings nor filed any adjournment application and in that eventuality it was observed

ITA Nos. 104, 105, 106 & 107 /Asr/2018 2 Smt. JaswinderKaur vs. Dy. CIT

by the Ld. CIT(A) that the appellant is not interested in pursuing its appeals, therefore, he was pleased to dismiss the appeals.

We have given our thoughtful consideration to the order impugned herein. The Appellant did not bother himself to appear and co-ordinate with appellate proceedings even after affording various 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, jurasubveniunt (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 behavior 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 facts that the Ld. CIT(A) has not passed the order under challenge on merit, hence we feel it appropriate and proper to remand back the instant case to the file of the Ld. CIT(A) to decide afresh on merits , while affording proper and reasonable

ITA Nos. 104, 105, 106 & 107 /Asr/2018 3 Smt. JaswinderKaur vs. Dy. CIT

opportunity of being heard to the assessee/appellant, in order to follow the principle of natural justice.

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 appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open Court on 14.06.2019. Sd/- Sd/- (VIKRAM SINGH YADAV) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 14.06.2019 /PK/ Ps. Copy of the order forwarded to: (1) Appellant (2) Dy. CIT, Central Circle-II, Jalandhar (3) The CIT(A)-5, Ludhiana (4) The CIT concerned (5) The SR DR, I.T.A.T., Amritsar True copy By order

SHRIMATI JASWINDER KAUR,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX . CENTRAL CIRCLE-II, JALANDHAR

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