2020 (1) TMI 57

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....gal for the Respondent. P.C. : 1. By this Appeal, the appellant has challenged the order passed by Income Tax Appellate Tribunal in I.T.A No. 725 of 2015. The present Appeal pertains to the Assessment Year 2007-08. The Appellant - Revenue has formulated the following substantial question of law for consideration in this Appeal. "Whether on the facts and in the circumstances of th....

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....Assessing Officer proceeded to pass the order. The Respondent - Assessee filed an appeal to the Commissioner of Income Tax (Appeals), main ground being that the Assessing Officer did not supply reasons in support of the reopening notice. The Commissioner (Appeals) allowed the appeal on the ground of jurisdiction of the Assessing Officer and on merits. The appeal filed by the Appellant - Revenue to....

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....ady filed on 31.10.2007 may be treated as return filed in response to the notice u/s 148 of the Act. The assessee requested reasons recorded for reopening. The AO did not passed any order about the reasons demanded by assessee. We have further perused the order of reassessment u/s 143(3) r.w.s. 147 dated 18.03.2013, the AO has not recorded that the reasons of reopening was supplied. Though para no....

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....by AO." Thus the Tribunal has confirmed the factual finding recorded by the Commissioner that copy of the reasons were not supplied to the Respondent - Assessee inspite of being asked by the Respondent - Assessee. Nothing is pointed out how this position is incorrect. Even on merits, the Tribunal found that the reasons were incorrect as they were not pertaining to the year under consideration. ....