, , आयकरअपीलीयअिधकरण इंदौर(cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER ITA No.576 /Ind/2025 (AY: 2012-13)

T LOGIKS बनाम/ Income Tax Officer AG-273 Alankar, Scheme Vs. 3(1), Indore No. 74 Vijay Nagar, Indore (PAN: AACFT9876B)

(Appellant) (Respondent)

Assessee by Shri S.S.Solanki, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 28.01.2026 Date of Pronouncement 06.02.2026 आदेश / O R D E R Per Paresh M Joshi, J.M.:

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this Tribunal as & by way of second appeal. The Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/S/250/2023-24/1054276234(1) dated 11.07.2023 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred to as the “Impugned order”. The relevant assessment year is 2012-13 and the corresponding previous year period is from 01.04.2011 to

31.03.2012.

2. Factual Matrix

2.1 That as and by way of an “ Assessment order” made u/s 144 r.w.s. 254 of the Act, the total income of the assessee was computed & assessed at Rs. 2,78,42,370/-. The income declared as per ROI was Rs. 28,82,060/-. The additions of Rs.46,23,685/- was made towards unsecured loan, of Rs. 44,70,967/- for sundry creditors, of Rs. 26,54,750/- for other liabilities, of Rs. 26,69,795/- for interest claimed; of Rs. 97,05,439/- for credits in capital, of Rs. 500000/- for generator charges[+ Rs. 3,35,676/- addition already made on account of “Unaccounted Contract receipt” as per order u/s 144 r.w.s 147 of the Act dt. 15.12.2017] . The aforesaid Assessment Order is dated 29.11.2019 which is herein after referred to as the “Impugned Assessment Order”.

2.2 That the assessee being Aggrieved by the aforesaid “Impugned Assessment Order” prefers the first appeal u/s 246A of the Act before the Ld. CIT(A) who by the “Impugned Order” has dismissed the 1st appeal of the Assessee on the grounds & reasons stated therein. The core grounds &

reasons for the dismissal of the 1^st appeal are as under:-

“3. Decision on Grounds of Appeal:

First Hearing Notice u/ s 250 of the IT Act was issued to the assessee on 07-03-2020 to furnish the details on or before 11-03-2020. The notice was served on 07-03-2020 at email provided by the assessee shailendra.j30@gmail.com and was not complied with by the assessee.

Second Hearing Notice u/ s 250 of the IT Act was issued to the assessee on 19-01-2021 to furnish the details on or before 25-01-2021. The notice was served on 23-01-2021 at email provided by the assessee shailendra.j30@gmail.com and was not complied with by the assessee.

Third Hearing Notice u/ s 250 of the IT Act was issued to the assessee on 17-11-2021 to furnish the details on or before 24-11-2021. The notice was served on 17-11-2021 at email provided by the assessee shailendra.j30@gmail.com & shailendrasolanki123 @gmail.com and was not complied with by the assessee.

Fourth Hearing Notice u/ s 250 of the IT Act was issued to the assessee on 19-03-2022 to furnish the details on or before 28-03-2022. The notice was served on 19-03-2022 at email provided by the assessee shailendra.j30@gmail.com, kkcoind@gmail.com & shailendrasolanki123@gmail.com and was not complied with by the assessee.

Fifth Hearing Notice u/ s 250 of the IT Act was issued to the assessee on 30-06-2023 to furnish the details on or before 07-07-2023. The notice was served on 30-06-2023 at email provided by the assessee shailendra.j30@gmail.com, kkcoind@gmail.com & krampco@gmail.com and was not complied with by the assessee.

It is quite manifest from the above that ample opportunities were conferred on the appellant in the course of Appellate proceedings. However, the Appellant chose not to pursue the matter. The Hon'ble Bombay High Court in M/ s Chemipol vs. Union of India & Ors., in Central Excise Appeal No. 62 of 2009, vide judgem