Notice not served via physical mode as opted by assessee in Form 35 – ITAT quashes ex-parte order

Alok Buildtech Private Limited Vs ACIT (ITAT Raipur) Income Tax Appellate Tribunal (ITAT), Raipur Bench, on June 27, 2025, restored the appeal of Alok Buildtech Private Limited to the Commissioner of Income Tax (Appeals) [CIT(A)] for fresh adjudication. The Tribunal’s decision came after it found that the assessee’s appeal before the CIT(A) had been dismissed ex-parte due to a dispute over the mode of notice service. Alok Buildtech Private Limited, a civil construction company, had filed its return for Assessment Year 2019-20, declaring an income of ₹5,49,25,240/-. Following a su...