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

ITA 326/GTY/2025

AI Insights

The case involves Pawan Communications Private Limited, the appellant, contesting orders from the Commissioner of Income-tax (Appeals), Central NER, Guwahati, for the assessment years 2019-20 to 2022-23. The appeals were filed against ex-parte orders which the assessee claimed did not adequately consider their circumstances or arguments. The Tribunal, acknowledging the principles of natural justice and the assessee's request, decided to restore the matter to the CIT(A) for a thorough re-examination.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835415 (ITAT-GUWAHATI)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2020-2021
• Appeal Filed On: 30-10-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJAY JHA
• Assessee Lawyers: SUJOY SEN
• Keywords: Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (THROUGH VIRTUAL HEARING AT KOLKATA) BEFORE SHRI GEORGE MATHAN, JM AND SHRI LAXMI PRASAD SAHU, AM ITA Nos. 325 to 328/GTY/2025 (Assessment Years:2019-20 to 2022-23) Pawan Communications Private Limited 4th Floor, Part II, Royal Arcade, B Baruah Road, Ulubari, Kamrup-781007, Guwahati Vs. ACIT, Central Circle-2, Aaykar Bhawan, Christian Basti, G.S. Road, Guwahati-781005, Assam (Appellant) (Respondent) PAN No. AAECP9270C Assessee by : Shri Sujoy Sen, AR Revenue by : Shri Sanjay Jha, DR Date of hearing: 11.02.2026 Date of pronouncement: 11.02.2026 O R D E R 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. 2. Shri Sujoy Sen, represented on behalf of the assessee and Shri Sanjay Jha represented on behalf of the Revenue. Printed from counselvise.com Page | 2 ITA Nos. 325 to 328/GTY/2025 Pawan Communications Private Limited; A.Y. 2019-20 to 2022-23 3. It was submitted by the ld. AR that the order of the ld. CIT (A) is an ex-parte order. It was the prayer that the issues may be restored to the file of the ld. AO for adjudication. 4. In reply, the ld. Sr DR did not raise any serious objection to the same. 5. 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. 6. 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 Printed from counselvise.com Page | 3 ITA Nos. 325 to 328/GTY/2025 Pawan Communications Private Limited; A.Y. 2019-20 to 2022-23 Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "