HOLISTIC ADVISORY SERVICES,GUWAHATI vs. INCOME TAX OFFICER, WARD - 1(3), GUWAHATI, GUWAHATI

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

The ld. DR on the other hand relied on the orders of the authorities below heavily.

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.