Law does not assist a person who is inactive or disputed to remain dormant without asserting them in a court of law.

Last updated: 01 March 2021
Quick Summary
This Income Tax Appellate Tribunal case involved an assessee who failed to attend hearings or file adjournment requests before the CIT(A) and the Tribunal. While the principle 'law assists those who are vigilant' suggests dismissal for inactivity, the Tribunal acknowledged that unintentional lapses can occur. Therefore, the case was remanded back to the CIT(A) for a decision on merits, with a directive for the assessee to cooperate fully in future proceedings.

Court :
ITAT Visakhapatnam

Brief :
This appeal has been preferred by the assessee against the order dated 29/11/2019 impugned herein passed by the ld.CIT(A)-2, Visakhapatnam u/sec. 250(6) of the Income Tax Act, 1961 (hereinafter referred to as "Act") for the A.Y. 2010-11.

Citation :
I.T.A. No. 23/VIZ/2020

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