Income Tax Appellate Tribunal - Amritsar
Sh. Aijaz Ahmad Bakhshi, Anantnag vs Income Tax Officer, Ward Anantnag, ... on 22 February, 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.439(Asr)/2017
Assessment Year:2012-13
Sh. Aijaz Ahmad Bakshi Vs. Income Tax Officer
Prop M/s T.A. Enterprises Ward-Anantnag
Pusho Market Achabal Adda
Anantang
PAN:AROPB1624J
(Appellant) (Respondent)
Appellant by: Sh. P.N.Arora (Ld. Adv.)
Respondent by: Sh. S.S. Negi (Ld. DR)
Date of hearing: 21.02.2018
Date of pronouncement: 22.02.2018
ORDER
PER N.K.CHOUDHRY, JM:
The instant appeal has been preferred by the Assessee/Appellant, on feeling aggrieved against the ex-parte order 31.03.2017 passed by the Ld. CIT(A), J&K, Jammu, in appeal No.202/2015-16. On the premises that the assessee has not received any notice issued by the A.O but completed the assessment u/s 144 of the I. T. Act, 1961 and even the notice issued by office of the Ld. CIT(A) has also not been issued because it is an admitted and well known fact that whole area of Anantnag is affected by terrorist activities, the assessee is carrying business in the remote area and the same was also affected by flood and whole property of the appellant situated in Anantnag is also destroyed by flood and also affected the business, therefore, all these factors were responsible for not appearing before the authorities below. It was alternatively prayed by the appellant that in the interest of justice the order may be set aside and restored back to the file of 2 ITA No.439 /Asr/2017 (A.Y.2012-13) Sh. Aijaz Ahmad Bakshi vs. ITO the AO after giving reasonable opportunity of being heard to the assessee because AO has also passed order u/s 144 of the I.T. Act.
3. On the other hand, the Ld. DR submitted that the assessee has not shown any valid reason for nonappearance before the Ld. CIT(A) as well as before the Assessing Officer and there are laches on the part of the assessee/appellant which the assessment and appellate proceedings costs undoubted losses and wastage of time of the quasi judicial authority.
4. 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 six 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 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.
3 ITA No.439 /Asr/2017 (A.Y.2012-13)Sh. Aijaz Ahmad Bakshi vs. ITO As in the instant case, the assessment order has been passed u/s 144 of the I.T. Act, therefore, while considered the situation affected by terrorist activities and flood in J&K, in 2014, we feel it appropriate to remand back the instant case to the file of the Assessing Officer to frame the assessment order afresh, while giving proper and reasonable opportunity of being heard to the assessee/appellant, in order to follow the principle of natural justice.
5. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 22 .02.2018.
Sd/- Sd/-
(R.S.SYAL) (N.K.CHOUDHRY)
VICE PRESIDENT JUDICIAL MEMBER
Dated:22.02.2018
/PK/ Ps.
Copy of the order forwarded to:
(1) Sh. Aijaz Ahmad Bakshi, Anantang.
(2) The Income Tax Officer, Ward- Anantnag
(3) The CIT(A), J&K, Jammu.
(4) The CIT concerned.
(5) The SR DR, I.T.A.T., Amritsar
True copy
By order