What did the Tribunal hold?

The tribunal held that the impugned order was passed without affording a reasonable opportunity of being heard to the assessee. Therefore, the order was set aside and the matter was restored for fresh adjudication.

The assessee's appeal was against an order passed by the NFAC. The NFAC passed the impugned order before the expiry of the time granted to the assessee to furnish submissions.

What were the issues?

Whether the appellate order was passed without providing a reasonable opportunity of being heard to the assessee.

India Thermal Power Private… vs ACIT | ITAT Mumbai 2026

Income Tax Appellate Tribunal, MUMBAI BENCH “H (SMC

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI MAKARAND VASANT MAHADEOKAR

For Appellant: Shri Sanjay Tupe, CA

For Respondent: Shri Pravin Salunkhe, SR. D.R

Hearing: 13.07.2026Pronounced: 13.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H (SMC)”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No. 1171/M/2026 Assessment Year: 2017-18 India Thermal Power Private Assistant Commissioner Limited, of Income Tax, Unit No. B-401, Trade Square Circle 3(2)(1), Mumbai, Vs. Mehra Compund, Sakinaka, Aayakar Bhavan, Mumbai, Andheri, Mumbai, Maharashtra Maharashtra 400020 400093. PAN – AAACI3566Q (Appellant) (Respondent) Present for: Assessee by : Shri Sanjay Tupe, CA Revenue by : Shri Pravin Salunkhe, SR. D.R. Date of Hearing : 13.07.2026 Date of Pronouncement : 13.07.2026 O R D E R Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 10.11.2025, impugned herein, passed by the National Faceless Appeal Centre (NFAC), Delhi (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2017-18.

We observe that vide notice dated 06.11.2025, the Assessee was granted time up to 13.11.2025 to furnish the requisite submissions/documents in the 1st appellate proceedings. However, the Ld. Commissioner passed the impugned order on 10.11.2025, before expiry of the time, so granted.

2 ITA No.1171/M/2026 India Thermal Power Private Limited

Thus, though sufficient time had been granted to the Assessee, however, the impugned order was passed before the expiry of the time so granted, thereby denying a reasonable opportunity of being heard. Accordingly, the impugned order is set aside, and the matter is restored to the file of the Ld. Commissioner for adjudication afresh, after affording a reasonable opportunity of being heard to the Assessee.

In the result, the Assessee's appeal is allowed for statistical purposes.

Order pronounced in the open court on 13.07.2026.

Sd/- Sd/- (MAKARAND VASANT MAHADEOKAR) (NARENDER KUMAR CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER

(ANKIT SWARNKAR) Private Secretary Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench

//True Copy// By Order

Dy/Asstt. Registrar, ITAT, Mumbai.

INDIA THERMAL POWER PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, MUMBAI

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