BLUEFROG MOBILE TECHNOLOGIES PRIVATE LIMITED,VISAKHAPATNAM vs. DCIT, CIRCLE- 1(1), VISAKHAPATNAM

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ITA 93/VIZ/2025Status: DisposedITAT Visakhapatnam26 March 2025AY 2020-219 pages
AI SummaryAllowed

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B,Section 143(1)(a),Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Visakhapatnam Bench

For Appellant: Dr. Satyasai Rath, CIT(DR)

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-

1. 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.

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