M/S SAIFCO CEMENTS PRIVATE LIMITED, SRINAGAR v. ASSTT. COMMISSIONER OF INCOME TAX, SRINAGAR

ITA 639/ASR/2019 | 2007-2008
Pronouncement Date: 25-11-2019 | Result: Allowed

Appeal Details

RSA Number 63920914 RSA 2019
Assessee PAN AAECS8832M
Bench Amritsar
Appeal Number ITA 639/ASR/2019
Duration Of Justice 1 month(s) 16 day(s)
Appellant M/S SAIFCO CEMENTS PRIVATE LIMITED, SRINAGAR
Respondent ASSTT. COMMISSIONER OF INCOME TAX, SRINAGAR
Appeal Type Income Tax Appeal
Pronouncement Date 25-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 25-11-2019
Last Hearing Date 25-11-2019
First Hearing Date 25-11-2019
Assessment Year 2007-2008
Appeal Filed On 09-10-2019
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.639/ASR/2019 ASSESSMENT YEAR: 2007-08 SAIFCO CEMENTS PVT. LTD. OPPOSITE POST OFFICE BATWARA SRINAGAR KASHMIR. VS. ASST. CIT CIRCLE-3 SRINAGAR KASHMIR. [PAN:AAECS 8832M] (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SH. AMAR PAL MEENA (LD. DR) DATE OF HEARING: 25.11.2019 DATE OF PRONOUNCEMENT: 25.11.2019 ORDER PER N.K.CHOUDHRY JM: THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE/APPELLANT AGAINST THE ORDER DATED 08.08.2019 PASSED BY THE LD. CIT(A)-2 JALANDHAR U/S 250(6) OF THE I.T. ACT 1961 (HEREINAF TER CALLED AS THE ACT) BY WHICH THE LD. CIT(A) ON NON-PROSECUTION DISMI SSED THE APPEAL OF THE ASSESSEE IN LIMINE. 2. FROM THE ORDER IT REFLECTS THAT SEVERAL OPPORTUNITI ES HAVE BEEN GIVEN TO THE ASSESSEE BY ISSUING THE NOTICES FROM TIME TO T IME ON THE ADDRESS GIVEN BY THE APPELLANT IN FORM NO.35 HOWEVER ON NONE OF THE DATES THE ASSESSEE NEITHER ATTENDED THE APPELLATE P ROCEEDINGS NOR FILED ANY ADJOURNMENT APPLICATION OR WRITTEN REP LY AND IN THAT EVENTUALITY DESPITE GIVING SEVERAL OPPORTUNITIES OF BE ING HEARD IT WAS ITA N0.639/ASR/ 2019 (A.Y.2007-08) SAIFCO CEMENTS PVT. LTD. VS. ACIT 2 OBSERVED BY THE LD. CIT(A) THAT THE APPELLANT IS NOT INTERESTED IN PURSUING ITS APPEAL. THEREFORE HE WAS PLEASED TO DISMIS S THE APPEAL. 3. WE HAVE GIVEN OUR THOUGHTFUL CONSIDERATION TO THE OR DER IMPUGNED HEREIN. THE APPELLANT DID NOT BOTHER TO APPEAR AND CO-ORDINATE WITH APPELLATE PROCEEDINGS EVEN AFTER AFFO RDING SEVERAL OPPORTUNITIES. ALTHOUGH THE INSTANT APPEAL OF THE ASSE SSEE IS LIABLE TO BE DISMISSED IN ORDER TO GIVE EFFECT TO THE PRINCIPLE TH AT LAW DOES NOT ASSIST THE PERSON WHO IS INACTIVE AND SLEEPS OVER HIS RIGH TS BY ALLOWING THEM WHEN CHALLENGED OR DISPUTED TO REMAIN D ORMANT 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 THEREFORE CONSIDERING THE PECULIAR FACTS AND CIRCUMSTANCES AS THE ASSESSEE HAVING OFFICE IN JAMMU & KASHMIR AND THERE IS A TURMOIL AT EVERY INTERVAL AND EVEN OTHERWISE THE LD. CIT(A) HAS NOT DECIDED THE APPEAL ON MERIT THEREFORE IN OUR CONSIDERED OPINION IT WOULD BE APPROPRIATE TO SET ASIDE THE CASE TO THE FILE OF THE LD . CIT(A) FOR DECISION AFRESH SUFFICE TO SAY WHILE GIVING PROPER AND R EASONABLE OPPORTUNITIES OF BEING HEARD TO THE ASSESSEE. ITA N0.639/ASR/ 2019 (A.Y.2007-08) SAIFCO CEMENTS PVT. LTD. VS. ACIT 3 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 T HE ASSESSEE SHALL NOT BE SUBJECTED TO ANY LENIENCY. 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES ORDER PRONOUNCED IN THE OPEN COURT ON 25/1 1/2019. SD/- SD/- (DR.A.L.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICI AL MEMBER DATED: 25/11/2019. /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