ASSAM POWER DISTRIBUTION COMPANY LIMITED,GUWAHATI vs. DCIT/ACIT, CIR-2, GUWAHATI, GUWAHATI

ITA 259/GTY/2026Status: DisposedITAT Guwahati30 July 2026AY 2014-153 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the Assessing Officer made additions without proper opportunity for the assessee to produce supporting documents. The CIT(A) also failed to consider additional documents. Therefore, the matter was restored to the AO for a de novo assessment, with a direction to provide an opportunity of being heard.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order which dismissed their appeal against the Assessing Officer's assessment order. The assessee contended that the AO made additions without providing an opportunity to be heard and committed arithmetical errors. The CIT(A) allegedly dismissed the appeal without deciding the grounds and without considering additional evidence.

What were the issues?

Whether the AO made additions without providing adequate opportunity to the assessee, and whether the CIT(A) properly considered the grounds of appeal and additional evidence.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI “DB” BENCH

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri Uttam Kumar Borthakur, AR

For Respondent: Shri M.C. Omi Mingshen, CIT, DR

Hearing: 29.07.2026Pronounced: 30.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI “DB” BENCH (VIRTUAL HEARING AT KOLKATA) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.259/GTY/2026 Assessment Year: 2014-15

Assam Power Distribution Vs. DCIT/ ACIT, Circle-2, Company Limited Guwahati 4th Floor, Bijulee Bhawan, APDCL, A.T. Road, Guwahati, Assam-781001 [PAN: AABCL1354J] APPELLANT RESPONDENT Appellant by : Shri Uttam Kumar Borthakur, AR Respondent by : Shri M.C. Omi Mingshen, CIT, DR Date of hearing : 29.07.2026 Date of Pronouncement : 30.07.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER: This Appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeal) (‘Ld. CIT(A)’ for short) dated 03.02.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2014-15

Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) of the Act on 29.12.2016 by making certain additions. Aggrieved by the Assessment Order dated 29.12.2016, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide

ITA No.259/GTY/2026 Assam Power Distribution Company Limited; A.Y: 2014-15 Order dated 03.02.2026, dismissed the Appeal of the Assessee. As against the order of the Ld. CIT(A) dated 03.02.2026, Assessee preferred the present Appeal.

The Ld. Counsel for the Assessee submitted that the Assessing Officer made disallowance without giving opportunity of being heard to the Assessee and also committed patent arithmetical error in the computation. Further submitted that the Ld. CIT(A) has dismissed the Appeal without deciding the Grounds of Appeal of the Assessee and not considered the additional evidence furnished by the Assessee. Thus, sought for remanding the matter to the file of the Assessing Officer.

Per contra, the Ld. DR relying on the orders of the Lower Authorities, sought for dismissal of the Appeal.

We have heard the parties and perused the material on record. The Assessing Officer has made certain additions u/s 143(3) of the Act, however it is the case of the Assessee that no proper opportunity has been given to produce the documents in support of assessee’s claim. Further, the Ld. CIT(A) has not considered the additional documents produced by the assessee. In view of the above, the issue involved in the present Appeal restored to the file of the Assessing Officer for de novo assessment. Needless to say, the Assessing Officer

ITA No.259/GTY/2026 Assam Power Distribution Company Limited; A.Y: 2014-15 shall provide opportunity of being heard to the Assessee before passing the assessment order in accordance with law. The Assessee is also directed to make compliances in the assessment proceedings without fail.

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

Order pronounced on 30.07.2026. Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30.07.2026 DP, PS Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //TRUE COPY//

ASSISTANT REGISTRAR KOLKATA BENCHES, KOLKATA

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