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 survey, the case was selected for scrutiny. The Assessing Officer (AO) identified a difference of ₹75,33,583/- between the income surrendered during the survey and the amount declared in the return, adding this sum back to the assessee’s income.
Aggrieved by this addition, the assessee appealed to the CIT(A). However, the CIT(A) dismissed the appeal ex-parte, citing the assessee’s repeated non-compliance with hearing notices issued via email. Before the ITAT, the assessee’s Authorized Representative (AR) contended that this non-compliance was bona fide. The AR explained that the assessee had specifically opted “No” in Form 35 regarding the receipt of notices/communications via email, expecting physical mode of service. Consequently, the assessee was unaware of the online notices issued by the CIT(A).
