SHRIMATI SEEMA BATRA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX,OSD, NOIDA

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ITA 169/ASR/2019Status: DisposedITAT Amritsar14 June 2019AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the assessee's inactivity but, considering the principle of natural justice and the possibility of unintentional lapse, decided to remand the case. The assessee was directed to cooperate fully in the fresh proceedings.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution as the assessee neither attended hearings nor filed adjournment applications. The CIT(A) concluded the assessee was not interested in pursuing the appeal.

What were the issues?

Whether an appeal dismissed for non-prosecution should be restored to the file of the CIT(A) for a decision on merits, considering principles of natural justice and potential unintentional lapses by the assessee.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

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

Hearing: 14.06.2019Pronounced: 14.06.2019

PER BENCH: This appeal has been preferred by the Assessee against the order dated 12-12 -2018, passed by the Ld. CIT(A)-2, Jalandhar u/s. 250 (6) of the Income Tax Act, 1961 (hereinafter called as the ‘Act) for the aforesaid assessment year, whereby the Ld. CIT(A) dismissed the appeal of the Assessee, on no-prosecution.

2.

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

ITA No.169 /Asr/2019 (A.Y.2010-11) 2 Seema Batra vs. ACIT

3.

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, 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 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 peculiar facts and circumstances the Ld. CIT(A) decided the appeal on non-furnishing of relevant and essential material required for proper adjudication of the appeal which was supposed to be provided by the assessee who remained un-heard due to his own fault, therefore in order to follow the principle of natural justice, 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, suffice to say, while affording proper and reasonable opportunity of being heard to the assessee/appellant.

We also feel it appropriate to direct the Assessee/Appellant to extend its full co-operation and participation in the appellate proceedings before the

ITA No.169 /Asr/2019 (A.Y.2010-11) 3 Seema Batra vs. ACIT

Ld. CIT(A) as and when required and in case of further default, the assessee shall not be subjected to any leniency.

4.

In the result, the appeal filed by the assessee is 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) Seema Batra, 455, GTB Nagar, Jalandhar. (2) The ACIT, OSD, Ward-3(4), Noida. (3) The CIT(A)-2 Jalandhar (4) The CIT concerned (5) The SR DR, I.T.A.T., Amritsar True copy By order

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