Help needed against protective addition & case studies for the same

I have a case please share your valuable opinion on the same with few case studies. There is sale of a land done by the land owner and Consenting party (who is half owner of the said land by sale deed but his name is not in the records of revenue department as land owner. Only the land owner is the owner of the land on the revenue land records) sell the land as get each share in their respective accounts by cheque as per mentioned in agreement. Now AO has done protective addition to the land owner for the amount received by consenting party for their share from sale of land. And now after 7-8 years of time the consenting party is not traceable but we have provided the pan cards of consenting party and their account details. how to remove protective addition in this case? and please share the case studies if you can.