PAWAN COMMUNICATIONS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-2, GUWAHATI, GUWAHATI

ITA 327/GTY/2025Status: DisposedITAT Guwahati11 February 2026AY 2020-20213 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal acknowledged that the Ld. CIT(A) had passed ex-parte orders. It was noted that the assessee, despite being given sufficient opportunities, did not appear before the Ld. CIT(A). The Tribunal considered this attitude as being against the principles of natural justice. However, in the interest of justice, the Tribunal decided to grant one more opportunity to the assessee. Consequently, the issues in these appeals were restored to the file of the Ld. CIT(A) for fresh adjudication. No specific finding was made on the merits of the case, as the matter was remitted back.

What were the facts?

The assessee, Pawan Communications Private Limited, has filed appeals against the orders of the Commissioner of Income-tax (Appeals) [Ld. CIT(A)] for Assessment Years 2019-20 to 2022-23. The appeals were heard virtually. The assessee's representative submitted that the Ld. CIT(A) had passed ex-parte orders. The prayer was to restore the issues to the file of the Assessing Officer (AO) for adjudication. The Revenue's representative did not raise any serious objection to this prayer. The Tribunal noted that the assessee had been provided with sufficient opportunities of hearing before the Ld. CIT(A) but did not present itself, which was considered against the principles of natural justice.

What were the issues?

1. Whether the ex-parte orders passed by the Ld. CIT(A) are sustainable in law, considering the assessee's absence despite opportunities provided. Assessee's Contention: The Ld. AR submitted that the orders of the Ld. CIT(A) were ex-parte and prayed for the issues to be restored to the file of the Ld. AO for adjudication. Revenue's Contention: The Ld. Sr. DR did not raise any serious objection to the assessee's prayer.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

Before: SHRI GEORGE MATHAN, JM & SHRI LAXMI PRASAD SAHU, AM

For Appellant: Shri Sujoy Sen, AR

For Respondent: Shri Sanjay Jha, DR

Hearing: 11.02.2026Pronounced: 11.02.2026

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.

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