What did the Tribunal hold?

The Tribunal acknowledged the assessee's inactivity but, considering the CIT(A) did not decide on merits, remanded the case back. This was done to ensure the principle of natural justice and allow for a decision on the merits of the appeal.

The assessee's appeal before the CIT(A) was dismissed in limine due to non-prosecution, despite multiple opportunities being granted. The assessee failed to attend proceedings or file submissions.

What were the issues?

Whether an appeal dismissed for non-prosecution, without a decision on merits, should be remanded to provide an opportunity for a hearing.

Manzoor Ahmed Makroo, Srinagar vs ITO | ITAT Amritsar 2018

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. R.S.SYAL & SH. N.K.CHOUDHRY

Hearing: 22.02.2018Pronounced: 23.02.2018

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. R.S.SYAL, VICE PRESIDENT AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA No.332(Asr)/2017 Assessment Year:2012-13

Sh. Manzoor Ahmad Makroo Vs. ITO, Annantnag C/o Bhat Durani & Associates Kashmir, J&K (Chartered Accountant) Flat No.207, 1st Floor, Yatri Bhawan-II, Durga Nag Dalgate, Srinagar J&K-190001 PAN:AJWPA8785H (Appellant) (Respondent) Appellant by: Sh. Upender Bhat (Ld. CA) Respondent by: Sh. S.S. Negi (Ld. DR) Date of hearing: 22.02.2018 Date of pronouncement: 23.02.2018 ORDER PER N.K.CHOUDHRY, JM: The instant appeal has been preferred by the Assessee/Appellant, on feeling aggrieved against the order dated 18.01.2017 passed by the Ld. CIT(A), J&K, Jammu, in appeal No.168/2015-16, by which the Ld. CIT(A) on non-prosecution dismissed the appeal of the assessee in limine. From the order it reflects that four opportunities have been given to the assessee by issuing the notices from time to time on the address given by

ITA No.332 /Asr/2017 (A.Y.2012-13) 2 Sh. Manzoor Ahmand Makroo vs. ITO

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 submissions and in that eventuality despite giving several opportunities of being heard, it was 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 himself to appear and co-ordinate with appellate proceedings even after affording four 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

ITA No.332 /Asr/2017 (A.Y.2012-13) 3 Sh. Manzoor Ahmand Makroo vs. ITO

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 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 appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 23.02.2018.

Sd/- Sd/- (R.S.SYAL) (N.K.CHOUDHRY) VICE PRESIDENT JUDICIAL MEMBER Dated:23.02.2018 /PK/ Ps. Copy of the order forwarded to: (1) Sh. Manzoor Ahmad Makroo (2) The Income Tax Officer, Annantnag (3) The CIT(A), J&K, Jammu (4) The CIT concerned (5) The SR DR, I.T.A.T., Amritsar True copy By order

MANZOOR AHMED MAKROO,SRINAGAR vs. INCOME TAX OFFICER, ANNANTNAG

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