Hansraj Jain Vs ACIT (Central)-2 (ITAT Indore)
The appeals before the Income Tax Appellate Tribunal Indore arose from a consolidated order of the Commissioner of Income Tax (Appeals) dated 21.05.2024, which upheld a consolidated assessment order passed by the Assessing Officer for Assessment Years 2008–09 to 2014–15. The assessments for six years were framed under Section 153A read with Section 143(3), while the assessment for AY 2014–15 was completed under Section 143(3). The proceedings originated from a search conducted under Section 132 on 28.02.2014 in the “Doshi Group,” which included the assessee.
For AYs 2008–09 to 2013–14, the assessee challenged the ex-parte dismissal of appeals by the CIT(A). The appellate authority had granted multiple opportunities of hearing between 2017 and 2024, but the assessee failed to respond. The assessee explained non-appearance on account of advanced age (80 years), medical issues, limited family support, and disruptions caused during the COVID-19 period. It was also submitted that subsequent notices remained unnoticed. Considering these circumstances and the nature of search-related issues, the Tribunal accepted the request for restoration. The matters were remanded to the CIT(A) for fresh adjudication after granting another opportunity of hearing. However, a cost of ₹5,000 per appeal was imposed on the assessee, payable to the Income Tax Department. The Tribunal also noted that protective additions earlier deleted by the CIT(A) could be reconsidered during fresh proceedings.
