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

ITA 551/GTY/2026Status: DisposedITAT Guwahati06 October 2026AY 2024-253 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the Ld. CIT(A) had passed the order ex-parte without hearing the assessee and had not decided all the grounds of appeal on their merits. Observing that the assessee had not participated in the first appellate proceedings, the Tribunal, in the interest of natural justice, decided to remand the matter back to the Ld. CIT(A). The direction was for the Ld. CIT(A) to decide the appeal afresh on its merits, in accordance with the law, after providing the assessee with an opportunity of being heard. No specific issue was left undecided, but the entire appeal was to be re-adjudicated.

What were the facts?

The assessee, Assam Power Distribution Company Limited, filed an appeal against the order of the NFAC, Delhi (Ld. CIT(A)) dated 29.06.2026. This order was passed under section 250 of the Income Tax Act, 1961, pertaining to Assessment Year 2024-25. The original assessment order was passed under section 143(3) r.w.s. 144B of the Act on 20.03.2026, which included certain additions. The assessee appealed this assessment order to the Ld. CIT(A), who dismissed the appeal. The assessee then filed the present appeal before the ITAT against the Ld. CIT(A)'s order.

What were the issues?

1. Whether the Ld. CIT(A) erred in passing an ex-parte order in violation of the principles of natural justice, without deciding all grounds of appeal and without proper compliance by the assessee? (Question of mixed law and fact, turning on principles of natural justice and procedural fairness under the Act). Assessee's Contention: The assessee argued that it could not make proper compliance before the Ld. CIT(A), and the Ld. CIT(A) failed to decide all grounds of appeal, leading to an ex-parte order that violated the principles of natural justice. The assessee sought to have the appeal allowed. Revenue's Contention: The revenue contended that the assessee did not participate in the first appellate proceedings, and therefore, the authorities below rightly passed their orders, which should not be interfered with by the Tribunal. The revenue relied on the order of the Ld. CIT(A) and sought dismissal of the appeal.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI ‘DB’ BENCH

Before: SHRI YOGESH KUMAR U.S. & SHRI GOPALAN GURUSAMY

For Appellant: Shri Uttam Kumar Barthakur, AR
For Respondent: Shri P.S. Thuingaleng, CIT DR
Hearing: 01.10.2026Pronounced: 06.10.2026

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 29.06.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) pertaining to the Assessment Year 2024-25. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 143(3) r.w.s.144B of the Act on 20.03.2026 by making certain additions. Aggrieved by the Assessment Order dated 20.03.2026, Assessee preferred an Appeal before the Ld. CIT(A). The Assam Power Distribution Company Limited; A.Y: 2024-25 Ld. CIT(A) vide Order dated 29.06.2026, d

The order continues below.

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