The Income Tax Appellate Tribunal (ITAT) has invalidated the income-tax department’s assessment against Arvind Joshi (IAS:1979:MP), an officer of the Madhya Pradesh cadre, culminating in a 13-year legal battle. Notably, the verdict was delivered two years after Arvind Joshi’s demise.
This decision by the ITAT stands out as a rare instance of the tribunal issuing an ex parte order against the income-tax department. The tribunal expressed dissatisfaction with the Commissioner of Income Tax for seeking 25 adjournments over the past two years and raised concerns about the department’s non-appearance at hearings. This lack of participation could potentially impact subsequent proceedings initiated by the Lokayukta and Enforcement Directorate, both of which relied on the now invalidated assessments by the tax department.
The case revolves around Arvind Joshi and his wife Tinoo Joshi, also a 1979-batch IAS officer of the MP cadre. They came under scrutiny following an income-tax raid at their official residence in Bhopal in February 2010, revealing alleged disproportionate assets worth Rs 360 crore. The then government, led by Shivraj Singh Chouhan, suspended the IAS couple and initiated an inquiry led by former chief secretary Nirmala Buch. Arvind had appealed to the ITAT, challenging the assessment.
Arvind Joshi passed away on March 4, 2022, at the age of 68, and his mother followed 10 months later. Arvind’s sister Abha Joshi Ghani, also implicated in the case, had passed away on September 21, 2021. His father, H M Joshi, who is also facing accusations, is approximately 98 years old and continues to be part of the ongoing legal battle alongside Tinoo Joshi.
The ITAT ruling is expected to have significant implications for the findings of the departmental inquiry in this high-profile case. Additionally, it may impact legal actions pursued by the Madhya Pradesh Lokayukta and Enforcement Directorate, particularly concerning Tinoo Joshi.
