MEASAGE. ADVANCED RESEARCH AND DEVELOPMENT FORUM HEALTH CARE , BATHINDA v. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

ITA 313/ASR/2019 | 2018-2019
Pronouncement Date: 26-11-2019 | Result: Allowed

Appeal Details

RSA Number 31320914 RSA 2019
Assessee PAN AACAA4482F
Bench Amritsar
Appeal Number ITA 313/ASR/2019
Duration Of Justice 6 month(s) 23 day(s)
Appellant MEASAGE. ADVANCED RESEARCH AND DEVELOPMENT FORUM HEALTH CARE , BATHINDA
Respondent COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH
Appeal Type Income Tax Appeal
Pronouncement Date 26-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 26-11-2019
Date Of Final Hearing 26-11-2019
Next Hearing Date 26-11-2019
Last Hearing Date 25-11-2019
First Hearing Date 25-11-2019
Assessment Year 2018-2019
Appeal Filed On 03-05-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH AMRITSAR BEFORE SH. N.K.CHOUDHRY JUDICIAL MEMBER AND DR. A.L.SAINI ACCOUNTANT MEMBER ITA NO.313/ASR/2019 ASSESSMENT YEAR: NIL M/S ADVANCED RESEARCH AND DEVELOPMENT FORUM PIONEER HEALTH CARE BIBI WALA ROAD NEAR DR. BAKSHI HOSPITAL BATHINDA. VS. THE CIT(EXEMPTIONS) CHANDIGARH. [PAN:AACAA 4482F] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. P.N. ARORA (LD. ADV.) RESPONDENT BY: SMT. PRABHJOT KAUR (LD. CIT-DR) DATE OF HEARING: 26.11.2019 DATE OF PRONOUNCEMENT: 26.11.2019 ORDER PER N.K.CHOUDHRY JM: THE INSTANT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE/APPELLANT AGAINST THE ORDER DATED 19.03.2019 P ASSED BY THE LD. CIT (EXEMPTIONS) CHANDIGARH U/S 80G(5)(VI) OF T HE I.T. ACT 1961 (HEREINAFTER CALLED AS THE ACT). 2. AT THE OUTSET IT WAS OBSERVED THAT APPLICATION FILED O N 03.09.2018 U/S 80G OF THE INCOME TAX ACT 1961 (HEREIN AFTER CALLED AS THE ACT) WAS TAKEN INTO CONSIDERATION BY THE LD. C IT(E) WHILE FIXING THE DATE OF HEARING ON 23.01.2019 AND THEREA FTER DETAILED QUESTIONNAIRE WAS DISPATCHED TO THE ADDRESS PROVIDED BY THE APPELLANT WHILE FIXING THE CASE FOR 05.02.2019. THER EAFTER ITA N0.313 /ASR/ 2019 M/S ADVANCED RESEARCH AND DEVELOPMENT FORUM PIONEER HEALTH CARE VS.CIT( E) 2 SUBSEQUENT REMINDERS HAVE ALSO BEEN SENT TO THE APPELLAN T TO PROVIDE RESPONSE TO THE QUERIES BY FIXING THE DATE ON 05.02.20 19 IN RESPONSE TO THE FIXATION LETTER DATED 23.01.2019 THE APPELLA NT SOCIETY SUBMITTED THE REPLY IN THE OFFICE OF THE LD. CIT(E) ON 06.03.2 019. ON PERUSAL OF THE APPELLANT'S REPLY THE LD. CIT(E) SOUGHT CERTAIN F URTHER CLARIFICATIONS/DETAILS AS MENTIONED IN PARA NO.4 OF T HE ORDER WHICH WERE NEVER REPLIED BY THE APPELLANT SOCIETY TILL THE PASSING OF THE ORDER BY THE LD. CIT(E) ON 19.03.2019. CONSEQUENTLY THE LD. CIT(E) DECLINED THE APPROVAL U/S 80G OF THE ACT AGAINST WHICH T HE ASSESSEE HAS FILED THE INSTANT APPEAL. 3. WE HAVE GIVEN OUR THOUGHTFUL CONSIDERATION TO THE OR DER IMPUGNED HEREIN. 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 REMAI N DORMANT WITHOUT ASSERTING THEM IN A COURT OF LAW. THE PRINCIPL E 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 AB STRACT 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 FIN DING 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 ITA N0.313 /ASR/ 2019 M/S ADVANCED RESEARCH AND DEVELOPMENT FORUM PIONEER HEALTH CARE VS.CIT( E) 3 THEREFORE CONSIDERING THE PECULIAR FACTS THAT THE LD. CIT(E) DID NOT PASS THE ORDER UNDER CHALLENGE ON MERIT HENCE WE FEEL IT APPROPRIATE TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(E) TO DECIDE AFRESH ON MERITS WITHIN 06 MONTHS OF THIS ORDER SUFFICE TO SAY WHILE AFFORDING PROPER AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE/APPELLANT IN ORDER TO FOLLOW THE PRINCIPLE OF NATURAL JUSTICE. WE CLARIFY THAT IN CASE OF FAILURE OR DEFAULT BY THE APPELLANT SOCIETY BEFORE THE LD. CIT(E) THEN THE LD. CIT(E) SHALL BE AT LIBERTY TO DECIDE THE APPLICATION OF THE APPELLANT SOCIETY CONSIDERING THE PARTICULAR FACTS AND CIRCUMSTANCES IN ACCORDANCE WITH LAW AND IN THAT EVENT UALITY THE APPELLANT SOCIETY SHALL NOT BE ENTITLED FOR ANY LENIEN CY. 6. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE STANDS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26/1 1/2019. SD/- SD/- (DR. A.L.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:26/11/2019. /PK/ PS. COPY FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THEN CIT(APPEALS) 5. SR DR I.T.A.T. AMRITSAR 6. GUARD FILE TRUE COPY BY ORDER