SH. JAGJIT SINGH (THRU) L/H. SMT SURINDER KAUR (WIFE),HOSHIARPUR vs. INCOME TAX OFFICER WARD-2, HOSHIARPUR

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ITA 413/ASR/2019Status: DisposedITAT Amritsar14 June 2019AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the assessee's inactivity but also noted that the CIT(A) did not decide the case on merits. Therefore, the Tribunal remanded the case back to the CIT(A) for a fresh decision on merits, ensuring a proper opportunity of being heard.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to 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 decided on merits, and if not, whether it should be remanded for a fresh hearing to ensure principles of natural justice are followed.

Which sections of the Income-tax Act were involved?

Section 250(6)

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

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR

BEFORE SH. VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER

ITA No.413(Asr)/2019 Assessment Year:2011-12

Sh. Jagjit Singh Thru, Vs. Income Tax Officer, L/H Smt. Surinder Kaur Ward-2, (Wife) & Sh.Gurpreet Singh Hoshiarpur. (son), B-19/589/58, Vikram Enclave, Hoshiarpur. [PAN:CVSPS 2564J] (Appellant) (Respondent) Appellant by: Sh. J.S. Bhasin (Ld. Adv.) Respondent by: Sh. Charan Dass (Ld. DR) Date of hearing: 14.06.2019 Date of pronouncement: 14.06.2019 ORDER PER BENCH: This is an appeal has been preferred by the Assessee/Appellant against the order dated 22.03.2019 passed by the Ld. CIT(A)-I, Jalandhar u/s. 250(6) of Income Tax Act, 1961 (hereinafter called as the ‘Act’) wherein the Ld. CIT(A) dismissed the appeal of the assessee on non-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.413 /Asr/2019 (A.Y.2011-12) 2 Sh. Jagjit Singh Thru vs. ITO

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 facts that the Ld. CIT(A) did not pass 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 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.

ITA No.413 /Asr/2019 (A.Y.2011-12) 3 Sh. Jagjit Singh Thru vs. ITO

3.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Pronounced in open court on dated 14th June 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) Sh. Sh. Jagjit Singh Thru, L/H Smt. Surinder Kaur (Wife) & Sh.Gurpreet Singh (son), B-19/589/58, Vikram Enclave, Hoshiarpur. (2) The ITO, Ward-2, Hoshiarpur. (3) The CIT(A)-1 Jalandhar (4) The CIT concerned (5) The SR DR, I.T.A.T., Amritsar True copy By order

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