INTERVIEWBIT SOFTWARE SERVICES PRIVATE LIMITED (FORMERLY INTERVIEWBIT SOFTWARE SERVICES LLP),BANGALORE V. ACIT, CIRCLE 7, PUNE

ITA 831/PUN/2025

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The appeals by M/s Interviewbit Software Services Private Limited challenge the orders of the Ld. CIT(A) for the assessment year 2021-22, which included a significant business loss claim and penalties under section 270A of the Income Tax Act. The assessee argued that they were not given a proper opportunity to present their case, as notices were sent to an incorrect email address. The Departmental Representative supported the CIT(A)'s decision. The tribunal decided to remit the case back to the CIT(A) for a thorough re-examination, ensuring procedural fairness.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716992 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2021-2022
• Appeal Filed On: 27-03-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Assessee Lawyers: S DWARAKESH; PRASAD
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 143(3)

Judgement Text

" आयकर अपीलीय अधिकरण \"ए\" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL \"A\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.828 & 831/PUN/2025 धििाारण वर्ा / Assessment Year: 2021-2022 M/s Interviewbit Software Services Private Limited (formerly ‘Interviewbit Software Services LLP) Sy No. 91/1, 91/2, 91/3 Surya Park 2, Hosur Road, Electronic City Phase 4, Veerasandra Village, Bengaluru, Karnataka- 560100 Maharashtra PAN-AAFF13588N Vs. ACIT, Circle-7, Pune अपीलार्थी / Appellant प्रत्यर्थी/Respondent Assessee by: Shri S Dwarakesh & Prasad Sancheti Department by: Shri Amol Khairnar CIT-DR Date of hearing: 22-07-2025 Date of Pronouncement: 20-08-2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER:- These appeals at the instance of assessee are directed against the order for A.Y. 2021-22 framed u/s 250 of the Income Tax Act dated 28.01.2025 and 05.02.2025 framed by Ld. CIT(A) NFAC, Delhi which are arising out of assessment Printed from counselvise.com 2 ITA No.828 & 831/PUN/2025 order u/s 143(3) of the Income Tax Act dated 28.12.2022 and penalty order u/s 270A of the Act dated 26.05.2023. 2. We note that the assessee has challenged the quantum addition in ITA No. 828/PUN/2025 and penalty u/s 270A of the Act for A.Y. 2021-22 in ITA No. 831/PUN/2025. 3. At the outset Ld. Counsel for the assessee submitted that inspite of granting proper opportunity and sufficient time to furnish the details, Ld. CIT(A) has passed the ex-parte order on merits of the case. Prayer made for providing one more opportunity so that assessee can file the relevant details and submissions in support of the grounds challenging the quantum addition and penalty levied u/s 270A of the Act. 4. On the other hand Ld. Departmental Representative (DR) vehemently argued supporting the order of Ld. CIT(A), NFAC. 5. We have heard rival contentions and perused the record placed before us. The assessee is a Limited Liability Partnership firm (LLP) incorporated on 08.07.2015. Business loss of Rs.31,84,54,759/- has been claimed in the return of income for A.Y. 2021-22 on 15.03.2022. The assessee firm is engaged in the business of providing training and recruitment services to the individuals and other companies and operates a platform to learn skills that are needed for technology jobs. After the case being selected for scrutiny under CASS assessment completed u/s 143(3) of the Act on 13.07.2022 making additions of Rs. 16,79,28,757/- and assessing a loss at Rs. 15,05,26,002/- Penalty proceedings u/s 270A also initiated. Dissatisfied with the additions made by the Ld. Assessing Officer (AO) assessee preferred appeal before Ld. CIT(A) but on the date of hearing fixed on 07.10.2024, 25.10.2024 and 24.01.2025 there was no Printed from counselvise.com 3 ITA No.828 & 831/PUN/2025 response by the assessee on the ITBA system. Only once on 13.11.2024 assessee seeked adjournment. Before us Ld. Counsel for the assessee has submitted that the notices not attended by the assessee were actually sent on a wrong e-mail Id i.e. [e-mail] in place of the correct e- mail Id i.e. [e-mail]. Considering this fact and that the assessee being not provided with sufficient opportunity to plead its case before Ld. CIT(A), we deem it appropriate to restore all the issues raised in the instant appeal raising legal grounds as well as on merits to the file of Ld. CIT(A) for necessary adjudication and to decide in accordance with law after duly considering the submissions of the assessee. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Accordingly grounds of appeal raised in ITA No. 828/PUN/2025 is allowed for statistical purposes. 6. So far as ITA No. 831/PUN/2025 is concerned the same has been filed against the penalty levied u/s 270A of the Act on the additions made in the hands of assessee for A.Y. 2021- 22. Penalty u/s 270A of the Act is dependant on the quantum additions which in the instant case have been challenged in the ITA No.828/PUN/2025 and has been restored to the file of Ld. CIT(A), therefore the issues raised in appeal challenging the penalty levied u/s 270A of the Act being consequential also remitted back to the file of Ld. CIT(A) for afresh adjudication for which assessee shall be provided fair opportunity of being heard. ITA No. 831/PUN/2025 is also allowed for statistical purposes. Printed from counselvise.com 4 ITA No.828 & 831/PUN/2025 7. In the result both the appeals ITA No. 828 & 831/PUN/2025 are allowed for statistical purposes as per the terms indicated herein above. Order pronounced on this 20th day of August, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/ Pune; ददिांक / Dated: 20th August, 2025. Neeta आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to: 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"A\" बेंच, पुणे / DR, ITAT, \"A\" Bench, Pune. 5. गार्ा फाइल / Guard File. आदेशािुसार / BY ORDER, Senior Private Secretary आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune. Printed from counselvise.com "