JYOTI 2026.03.23 10:09 I attest to the accuracy and integrity of this document LPA-399-2025 -2- sector utility does not arise and it was reason to believe for the appellant not be heard as it was on holiday. 4 Counsel for the Utility submits that there is no illegality in the order passed by the learned Single Bench. 5 After hearing learned counsel for the parties and analysing the record, we are convinced that end of justice would only be met if a fair hearing is given to the appellant by remanding the matter to the Assessing Authority, under Section 126 of the Electricity Act, 2023. 6 Given above, matter is remanded back to the Assessing Authority, under Section 126 of Electricity Act, 2023, to proceed afresh from the stage of past reply. Order of learned Single Judge is modified to the extent that matter is relegated to the Assessing Authority instead of Appellate Authority. It is further clarified that the appellant shall not seek a single adjournment without a cause beyond his control. 7 With the aforesaid observation, the present appeal is allowed. All pending application(s), if any, also stand disposed of. (ANOOP CHITKARA) JUDGE (SUKHVINDER KAUR) JUDGE 16.03.2026 jyoti3 Whether speaking/reasoned? : Yes/ No Whether reportable? : Yes/ No JYOTI 2026.03.23 10:09 I attest to the accuracy and integrity of this document