9911796707
TMI Blog2024 (11) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... has no jurisdiction to dismiss the appeal for default but he is bound to decide the appeal on merits even in the absence of the assessee. We further noted that, this view has been taken in the case of Southern Steel Industries [ 1995 (10) TMI 209 - MADRAS HIGH COURT ] Hence, dismissal for default by CIT(A) is bad in law and accordingly, we set aside the order of CIT(A). The order of CIT(A) is set aside and matter remanded back to his file for fresh adjudication. Needles to say that CIT(A), after allowing reasonable opportunity of being heard to the assessee, will decide the issue of delay first and in case delay is condoned, he will decide merits of appeals. - Shri Mahavir Singh, Vice President And Shri Jagadish, Accountant Member For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal of the appellant. 4. That the Ld.ADDL/JCIT(A) is not justified in upholding the intimation dated 01.03.2019 passed by the CPC, Bangalore u/s. 143(1) of the Act determining the total income of the appellant at Rs. 3,51,970/- and raising a demand of Rs. 1,55,970/- 3. We have heard rival contentions and gone through facts and circumstances of the case. We noted that the delay before CIT(A) in this appeal was of 1694 days (similar are delays in other assessment years appeals of the assessee but with some difference of the days), as noted by CIT(A) and he has not condone the delay for the reason that the assessee is failed to explain reasonable and sufficient cause for delay in filing of this appeal. The JCIT observed that in para 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 118 ITR 461 (SC), the Hon'ble Supreme Court while dealing with the issue of pursuing of appeal has stated that preferring an appeal means more than formally filing it but effectively pursuing it . The Hon'ble ITAT, Delhi, in CIT vs. Multiplan India Pvt Ltd., as reported in 38 ITD320 (Delhi), when faced with a similar situation of non-pursuing of appeal dismissed the appeal of Revenue. The law assists those who are vigilant and not those who sleep over their rights. This principle is embodied in the following maxin- vigilantibus non dormientibus jura subveniunt In view of the above, it is clear that the appellant is not interested in pursuing this appeal. 4. We noted that the CIT(A) has noted the fact that the assessee has not submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with the appeal. In the present case, the CIT(A) noted the pristine Maxim vigilantibus non dormientibus jura subveniunt which means, law assists those who are vigilant and not those who sleep over their rights. But even a vigilant litigant is prone to commit mistakes. This aspect has been considered by the Hon ble Supreme Court in the case of State of Madhya Pradesh vs. Pradeep Kumar, reported in (2000) 7 SCC 372 wherein it is held that to err is human is more a practical notion of human behavior than an abstract philosophy, 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 mist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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