O R D E R

PER CHANDRA POOJARI, ACCOUNTANT MEMBER:

These three appeals by assessee are directed against common order of CIT(A) dated 16.3.2024 for the assessment years 2013-14 to 2015-16. Grounds in all these appeals are common in nature. Hence, we consider the ground in ITA No.1161/Bang/2024 which reads as follows:

1. “The Order of the Learned Assessing Officer is contrary to law. facts and circumstances of the case

2. The Assessee was suffering from a serious health issue for Chronic Liver Disease and was undergoing medical treatments from April 2022 onwards. The Health condition worsened from May 2023 onwards and the Assessee got admitted to hospital during May 2023 to March 2024, Due to this reason, the Assessee was not in a position to meet anybody and submit the necessary documents and evidences to his authorised representatives for submission to CIT (A) during the pendency of appeal proceedings. A Copy of the Medical Records is submitted herewith in Annexure-A

3. The Assessee humbly prays to condone the delay in filing of appeal before CIT (A) and non-compliances for submission of necessary documents during CIT(A) proceedings due the reasons cited in PARA 2 above, 4. Assessment Order passed by Ld, Assessing Officer u/s. 147 r.w,s 144 read with section 144B of the Income-tax Act on 23/03/2022 suffers from serious factual errors and addition to income being made without recording proper reasons for such additions.

5. For these grounds and such other grounds that may be adduced before or during the hearing Of the appeal, it is prayed that the Hon'ble Tribunal may be pleased to set aside the Order of CIT(A) and remit the file to CIT(A) / AO and/or provide such -relief as this Hon'ble Tribunal may deem fit.”

2. Facts of the case are that the assessee, a Director of Anish Projects Pvt. Ltd. and Triangle Realty Ventures Pvt. Ltd., in addition to being a partner in Vedavith Developers and the proprietor of Ayaan Projects, failed to file the original return of income for the relevant AYs. The case of the assessee was reopened by issuing notices u/s. 148 of the Income Tax Act, 1961 (in short “The Act”) for relevant AYs on 29.03.2021. The assessee did not respond to the notices issued. Consequently, the assessments u/s. 147 r.w.s 144 of the Act for relevant AYs were concluded as under:

2.1 The ld. CIT(A) observed that the appeals for the relevant AYs have been filed with a substantial delay of more than 1 year. The report of the ld. AO justifies that assessment orders for relevant AYs were delivered on the date of passing of assessment order for the relevant AYs.

2.2 Further, he observed that the reasons stated by the assessee in his submission dated 11.03.2024, that the assessment order passed for relevant AYs were not served either through post or through email. The assessee became aware of the proceedings upon receiving a departmental notice regarding the attachment of bank accounts. Subsequently, the assessee consulted its Chartered Accountant and was recommended by consultant to file an appeal for the relevant AYs.

2.3 The assessee’s claim regarding the non-receipt of assessment orders for the relevant AYs lacks substance. As per the AO's report, it clearly established the delivery of orders for the relevant AYs on date of passing of assessment order. This fact alone significantly undermines the grounds raised by the assessee in his submissions, demonstrating that the reasons provided do not possess any merits. 2.4 Moreover, he observed that in a submission dated 11.03.2024, the assessee mentioned obtaining a copy of the assessment order from the department and immediately initiated steps to file an appeal. However, the assessee's submission lacks specific details such as the exact date of receipt, communication with