PAWAN COMMUNICATIONS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-2, GUWAHATI, GUWAHATI
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Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI
Before: SHRI GEORGE MATHAN, JM & SHRI LAXMI PRASAD SAHU, AM
Per George Mathan, JM:
These are appeals filed by the assessee against the orders of the Commissioner of Income-tax (Appeals), Central NER, Guwahati (hereinafter referred to as the “Ld. CIT(A)”] in appeal nos. ITBA/APL/S/250/2025-26/1080149146(1), ITBA/APL/S/250/2025- 26/1080151259(1), ITBA/APL/S/250/2025-26/1080152262(1) vide order dated 29.08.2025, 29.08.2025 for A.Y. 2019-20 to 2022-23 respectively.
Shri Sujoy Sen, represented on behalf of the assessee and Shri Sanjay Jha represented on behalf of the Revenue.
In reply, the ld. Sr DR did not raise any serious objection to the same.
We have considered the rival submission. The ld. Counsel for the assessee submitted before the Bench that ex-parte order has been passed by the ld. CIT (A). Since, the assessee despite providing sufficient opportunities of hearing before the ld. CIT (A), did not present himself in the proceedings, keeping this in mind and also treating this attitude against the principles of natural justice, we are of the view, however, that in the interest of justice, the assessee should be granted one more opportunity. This being so, the issue in this appeal is restored to the file of the Ld. CIT (A) for fresh adjudication.
In the result, appeals of the assessee are partly allowed for statistical purposes.
Order pronounced in the open court on 11.02.2026.
Sd/- Sd/- (LAXMI PRASAD SAHU) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated: 11.02.2026 Sudip Sarkar, Sr.PS
Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata