BLUEFROG MOBILE TECHNOLOGIES PRIVATE LIMITED,VISAKHAPATNAM vs. DCIT, CIRCLE- 1(1), VISAKHAPATNAM
Facts
The assessee company, Bluefrog Mobile Technologies Private Limited, challenged an addition of Rs. 4,98,26,305/- made by the Assessing Officer for Assessment Year 2020-21 due to a discrepancy between turnover reported in Form 26AS and its profit and loss account. The CIT(A) upheld this addition ex-parte after the assessee failed to participate in the appeal proceedings, which the assessee attributed to not receiving proper notice.
Held
The Tribunal found that the assessee had specifically opted out of email communication in its Form-35 and was not physically served with a notice for the CIT(A) hearing. Consequently, the assessee was deprived of a reasonable opportunity of being heard. The Tribunal set aside the CIT(A)'s order and restored the matter for fresh adjudication, directing the CIT(A) to afford the assessee a proper opportunity to present its case and evidence.
Key Issues
Whether the CIT(A)'s ex-parte order was valid when the assessee was not validly served notice for the appeal hearing, thus denying the principles of natural justice.
Sections Cited
144, 144B, 143(1)(a), 142(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Visakhapatnam Bench
आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/The Assessee : Bluefrog Mobile Technologies Private limited, 2-68, Kotha Paradesapalem Village, Near by UCIM Church, Chinagadilimandal, Madhurawada Rural, 5th Ward, GVMC, Visakhapatnam – 530041. 2. रधजस्व/ The Revenue : The Deputy Commissioner of Income Tax, Circle – 1(1), Visakhapatnam. 3. The Principal Commissioner of Income Tax, Visakhapatnam. 4. नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, विशाखापटणम / DR, ITAT, Visakhapatnam. 5. गधर्ाफ़धईल / Guard file
आदेशधिुसधर / BY ORDER
Sr. Private Secretary ITAT, Visakhapatnam