PAWAN CEMENT COMPANY PRIVATE LIMITED,GUWAHATI vs. ACIT CIR-1, GUWAHATI, GUWAHATI

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ITA 424/GTY/2026Status: DisposedITAT Guwahati02 September 2026AY 2014-154 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that while the assessee's non-compliance was not appreciable, the CIT(A) had not decided all grounds on merits. Therefore, the case was restored to the Assessing Officer for de-novo assessment.

What were the facts?

The assessee's appeal against the CIT(A)'s ex-parte order for AY 2014-15 was heard. The assessee claimed the CIT(A) did not decide all grounds and violated natural justice. The Revenue argued the assessee was a defaulter and deserved no leniency.

What were the issues?

Whether the CIT(A) order was passed in violation of natural justice and if all grounds of appeal were decided on merits.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI ‘DB’ BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUMAR U.S.

For Appellant: Shri S.P. Bhati, FCA
For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Hearing: 31.08.2026Pronounced: 02.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI ‘DB’ BENCH (VIRTUAL HEARING AT KOLKATA) BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.424/GTY/2026 Assessment Year: 2014-15

Pawan Cement Company Vs. ACIT, Circle-1, Guwahati Private Limited Shanti Sadan, Alok Press, Bylane Road, Karayan Nagar, Kumarpara, Guwahati-781009 [PAN: AAECP9612J] APPELLANT RESPONDENT Appellant by : Shri S.P. Bhati, FCA Respondent by : Shri Santosh Kumar Karnani, Addl. CIT Date of hearing : 31.08.2026 Date of Pronouncement : 02.09.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER: This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 19.06.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2014-15.

2.

Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 30.03.2022 by making certain additions. Aggrieved by the Assessment Order dated 30.03.2022, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 19.06.2026, dismissed Appeal filed by the

ITA No.424/GTY/2026 Pawan Cement Company Private Limited; A.Y: 2014-15 Assessee. Aggrieved by the order of the Ld. CIT(A) dated 19.06.2026 Assessee preferred the present Appeal.

3.

The Ld. Counsel for the Assessee submitted that both the order of the Assessing Officer as well as Ld. CIT(A) are ex-parte and the Ld. CIT(A) has not decided all the Grounds of the Appeal of the Assessee and the order impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the Appeal.

4.

The Ld. Department's Representative submitted that the Assessee is a chronic defaulter who has not appeared before the Lower Authorities. Further contended that the Ld. CIT(A) has issued 10 notices, however, the Assessee made no compliance before the Ld. CIT(A), considering the attitude of the Assessee no leniency should be extended to the Assessee. Further submitted that, both the Assessing Officer as well as the Ld. CIT(A) have passed the respective orders in accordance with law, which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeal.

5.

We have heard both the parties and perused the material available on record. It is found from the order of the Ld. CIT(A) that Ld. CIT(A) has issued 10 notices to the Assessee in the span of nearly 4 years, however, the Assessee made no compliances. The said attitude of the Assessee is not appreciable. However, Ld. CIT(A) while Page | 2

ITA No.424/GTY/2026 Pawan Cement Company Private Limited; A.Y: 2014-15 deciding the first Appeal has not decided all the Grounds of Appeal on its merits. Further, we observe that even before the Assessing Officer, the Assessee as not made compliances. In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the Assessing Officer for de-novo assessment subject to the payment of Rs.10,000/- to the Income Tax Department and produce the receipt before the Assessing Officer. Needless to say, the Assessing Officer shall provide opportunity of being heard to the Assessee before passing the assessment order in accordance with law. The Assessee is also directed to participate in assessment proceedings without fail.

6.

In the result, Appeal of the Assessee is partly allowed for statistical purposes.

Order pronounced on 02.09.2026.

Sd/- Sd/- (LAXMI PRASAD SAHU) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 02.09.2026 DP, PS

ITA No.424/GTY/2026 Pawan Cement Company Private Limited; A.Y: 2014-15 Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //TRUE COPY//

DEPUTY REGISTRAR KOLKATA BENCHES, KOLKATA

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