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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-3’, NEW DELHI
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-3’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER Sh. Sunil Kumar Jain (HUF) vs. ITO, Ward 25(3) F 205, Karanpura New Delhi New Delhi 110 015 PAN: AAHHS 2933 K (Appellant) (Respondent) Appellant by : None. Respondent by : Sh. B.Ramanjaneyulu, Sr.D.R. ORDER This is an appeal filed by the assessee directed against the order of the Ld.CIT(A)-XXIV, New Delhi dated 31.01.2012 pertaining to the Assessment Year (A.Y.) 2002-03.
None appeared on behalf of the assessee despite issual of notice. Hence I dispose of the case ex parte on merits qua the assessee after hearing the Ld.Sr.D.R.
3. Heard Shri B.Ramanjaneyulu, Ld.Sr.D.R. on behalf of the Revenue.
I find that at para 4.2 of his order the Ld.CIT(A) has held as follows. “4.2. I have given careful consideration to the averments of the appellant who has heavily relied on the judgement of the Hon’ble Apex Court in the case of GKN Driveshaft India Ltd. (supra). However, I do not agree with the contentions of the assessee that non supply of reasons recorded by the A.O. for reopening the assessment u/s 148 of the Act to the assessee, despite being asked for the same, would render the assessment order illegal and untenable in law or void ab initio.”
4.1. The Ld.CIT(A) also placed reliance on the decision of the ITAT Delhi Bench in the case of ITO vs. Smt.Gurinder Kaur (2007) 288 ITR (AT) 0207 dt. 16.6.2006.
The law on this subject is well settled. It is mandatory for the A.O. to communicate the reasons recorded for reopening the assessment to the assessee. Non-communication of such reasons despite request renders the reopening as invalid. I rely on the judgement of Hon’ble Bombay High Court in the case of CIT vs. Videsh Sanchar Nigam Ltd. (2012) 340 ITR 66(Bom.). 5.1. I therefore quash the assessment order and allow the appeal of the assessee.
In the result the appeal is allowed. Order pronounced in the Open Court on 31st October, 2016.