HOLISTIC ADVISORY SERVICES,GUWAHATI vs. INCOME TAX OFFICER, WARD - 1(3), GUWAHATI, GUWAHATI
Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM Holistic Advisory Services Ganga Niwas, B.K. Kakoti Road, Rehabari, Guwahati-781008, Assam Vs. Income Tax Officer, Ward 1(3) AaykarBhavan, Christian Basti, G.S. Road, Guwahti-781005, Assam (Appellant) (Respondent) PAN No. AAIFH9443C
PER BENCH:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 28.05.2025 for the AY 2017-18. 2. At the outset, the ld. Counsel for the assessee submitted that the ld.
CIT (A) has passed a very cryptic and non-speaking order dismissing the appeal in just one Para by passing a two page order without taking into account all the facts and evidences filed by the assessee.
Besides the ld. Counsel for the assessee submitted that even before the ld. AO all the evidences could not be brought on record.
Therefore, in the interest of justice and fair play, the issue may be restored to the file of the ld. AO so that the facts could be placed
Holistic Advisory Services; A.Y. 2017-18
before him and re-adjudication of the same can be made on merit based on the said evidences.
3. The ld. DR on the other hand relied on the orders of the authorities below heavily.
4. We, after hearing the submission of the parties and perusing the material available on record, find that CIT (A) has passed a very cryptic and non-speaking order by dismissing the appeal of the assessee. The ld. Counsel for the assessee submitted that before the ld. AO all the evidences could not be brought on record, therefore prayed that the case of the assessee may be restored to the fild of the ld. AO so that the facts could be placed before him. In our opinion, in the interest of justice and fair play, this appeal is restored to the file of the learned AO with a direction to decide the same on merit after affording reasonable opportunity of being heard to the assessee. It is further clarified that assessee should also not seek any adjournments unless otherwise required for valid and reasonable cause.
5. In the result, the appeal of the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 13.03.2026. (DUVVURU RL REDDY)
(RAJESH KUMAR)
(VICE PRESIDENT)
(ACCOUNTANT MEMBER)
Guwahati, Dated: 13.03.2026
Sudip Sarkar, Sr.PS
Holistic Advisory Services; A.Y. 2017-18
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.