Ex-Parte 153A Orders for Six Years Set Aside for Justice

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 n...