SUREKHA SANJEEV THAKUR,NASHIK vs. INCOME TAX OFFICE, NASHIK

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ITA 280/PUN/2026Status: DisposedITAT Pune19 August 2026AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that it was mandatory for the AO to provide the reasons recorded for reopening the assessment to the assessee. Since this was not done, the assessment order was set aside.

What were the facts?

The assessee did not file a return of income for AY 2012-13, leading to a notice under Section 148 for reassessment. The Assessing Officer (AO) failed to provide the reasons for reopening the assessment to the assessee.

What were the issues?

Whether the assessment order is valid when the reasons for reopening the assessment under Section 148 were not provided to the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 148,Section 139(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI PAVAN KUMAR GADALE & SHRI Dr. DIPAK P. RIPOTE

For Appellant: Shri Rohit Vijay Parakh
For Respondent: Ms. Bhavya. I.V., Jt. CIT

आदेश /ORDER

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2012-13 on 10.12.2025, emanating from the Assessment Order u/s 147 r.w.s. 143(3) of the Act, dated 30.12.2019.

Findings and Analysis :

2.

We have heard both the parties and perused the records. In this case, the Assessee had not filed Return of Income u/s 139(1) of the Act for AY 2012-13. The Assessing Officer (AO) issued Notice u/s 148 of the Act. The AO had not mentioned any date of issue of Notice u/s 148 of the Act in the Assessment

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Order. The AO has not mentioned the reasons for which the Notice u/s 148 was issued in the Assessment Order.

3.

The Assessee had filed return of Income in response to Notice u/s 148 of the Act on 6/8/2019 declaring Total Income at Rs.1,89,800/-. The AO issued Notice u/s 143(2) of the Act on 13/8/2019.

4.

We could not understand from the Assessment Order whether the Reasons recorded for reopening were served on the Assessee or Not. Ld. AR submitted that the reasons were not provided to the Assessee. Ld. DR could not explain it.

5.

Hon’ble Supreme Court in the case of GKN Driveshaft (I) Ltd vs ITO[2003] 259 ITR 19(SC)has explained the law as under: Quote, “We see no justifiable reason to interfere with the order under challenge. However, we clarify that when a notice under section 148 of the Income Tax Act is issued, the proper course of action for the noticee is to file return and if he so desires, to seek reasons for issuing notices. The Assessing Officer is bound to furnish reasons within a reasonable time. On receipt of reasons, the noticee is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by passing a speaking order. In the instant case, as the reasons have been disclosed in these proceedings, the Assessing Officer has to dispose of the objections, if filed, by passing a speaking order, before proceeding with the assessment in respect of the above said five assessment years.” Unquote.

6.

The Hon’ble Bombay High Court in the case of TATA Capital Financial Services Ltd vs ACIT, [2022] 443 ITR 127 (Bombay) [15-02-2022] has laid down following Guidelines: Quote, “8. In the circumstances, the Revenue is directed to adhere to the following: (a) While communicating the reasons for re-opening the assessment, a copy of the standard form/request sent by the Assessing Officer for

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obtaining approval of the Superior Officer should itself be provided to the assessee. This would contain comment or endorsement of the Superior Officer with his name, designation and date. The Assessing Officer shall not merely state the reasons in the letter addressed to the assessee. (b) If the reasons make reference to any other document or a letter or a report, such document or letter or report should be enclosed to the reasons. Such portion as it does not bear reference to the assessee concerned could be redacted. (c) The order disposing the objections should deal with each objections and give proper reasons for the conclusion. (d) A personal hearing shall be given and minimum seven working days advance notice of such personal hearing shall be granted. (e) If the Assessing Officer is going to rely on any judgment/order of any Tribunal or Court reference/citation of these judgment/orders shall be provided along with notice for personal hearing so that the assessee will be able to deal with/distinguish these judgments/orders. 9. A copy of this order be placed before the members of the Central Board of Direct Taxes who shall issue guidelines to all its officers based on the directions given above with clear instructions that they shall be strictly followed. We only hope that, this will reduce the same errors being repeated by the concerned revenue authorities and will not drive the assessee to rush to the court. Thereby, the burden on the court will also get reduced.” Unquote.

7.

In the case of the Assessee, as submitted by Ld. AR, copy of reasons recorded before issuing Notice u/s 148 were never provided to the Assessee. It was mandatory for the AO to provide the reasons recorded, to the Assessee. Ld. AR filed petition for admission of Additional Evidence along with copies of documents which were not filed during Assessment proceedings. In these facts and circumstances of the case, we set aside the Assessment Order to the AO for de-novo adjudication. The AO shall provide copy of reasons recorded for

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reopening to the Assessee. AO shall provide opportunity of hearing to the assessee.

8.

In the result, Appeal of the Assessee is allowed for statistical purpose.

Order pronounced in the open Court on 19th August, 2026

Sd/- Sd/- (PAVAN KUMAR GADALE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER

पुणे/Pune; दिन ांक/Dated : 19-08-2026 Ravi Kumar Digitally signed by Ravi Kumar Ravi Kumar Date: 2026.08.20 09:31:12 +05'30' आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent 3. The concerned Pr. CIT, Pune 4. DR, ITAT, ‘B’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण,पुणे / ITAT, Pune

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