Nirmal Ramtani Vs DCIT (ITAT Indore)
ITAT Indore Sets Aside 153A Assessments for Six Years: Ex-Parte Appellate Order Violates Natural Justice
The Indore Bench of the ITAT allowed a batch of six appeals filed by the assessee for AYs 2013-14 to 2018-19 (including one regular appeal for AY 2015-16) by condoning the delay and setting aside the orders of the CIT(A). The assessments had been framed under section 153A read with section 143(3) pursuant to a search conducted on the Pradeep Saraiya group, of which the assessee was a family member. The CIT(A) dismissed the appeals largely on account of non-compliance, without adjudicating the issues on merits.
The Tribunal accepted the assessee’s explanation that the non-appearance before the CIT(A) was due to bona fide reasons, including the death of the long-standing Chartered Accountant who handled the search matters, lack of access to seized records, the COVID-19 pandemic period, and the assessee being a senior citizen with limited digital access. Relying on a coordinate bench decision in the case of Satyam Education & Social Welfare Society, where identical circumstances existed, the ITAT held that substantial justice required a fresh adjudication.
Accordingly, the impugned appellate orders were set aside and the entire matter was remanded to the CIT(A) for de novo consideration after granting reasonable opportunity of hearing. The Tribunal directed that the assessee must cooperate and avail the opportunities provided. All appeals were allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT INDORE
