TaxTMI 
TaxTMI 
2023 (10) TMI 1411
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....ted are that the assessee in individual, in whose case reopening proceedings for the AY 2013-14, u/s 147 were initiated by the AO on account of case deposits of Rs.50 lakh in her saving bank account during the period from 01/04/2012 to 13/03/2013, for which notice u/s 148 of the I.T. Act, 1961 on 19/03/2019 was issued, but looking to no response from the assessee are reminder later was issued on 08/05/2019. Information was also called for u/s 133(6) from the branch manager of the concerned bank. Afterwards, in compliance to the notice u/s 148, the assessee has filed return of income electronically declaring total income of Rs. 1,72,570/- on 22/06/2019. Again, a notice u/s 142 of the Act was issued to the assessee on 23/09/2019 a/w a questioner pertaining to the issue raised under the reopening assessment proceedings. It is observed that the assessee has failed to comply with the notice of the department on or before the due date for compliance on 07/10/2019. A notice u/s 142(1) was issued on 21/10/2019 directing the assessee to submit the compliance towards the statutory notices issued earlier with a due date for compliance fixed on or before 31/10/2019, however, the assessee again....
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....advancing the argument and in support of the contention that the assessee, Ld. AR placed reliance on the judgment in the case of Wimco Seedlings Ltd. vs. JCIT reported in (2020) 82 ITR (Trib) 0234 Delhi, wherein, coordinate bench of the ITAT relying on judgment in the case of Haryana Acrylic (308 ITR 38) has observed that when the complete reasons were not provided within reasonable time the re-assessment proceedings are held to be invalid. 6. Ld. AR also placed reliance on the judgment of the coordinate 'SMC' bench of ITAT Raipur, in the case of Gajraj Giri vs. I. T. Officer, in ITA NO. 222/RPR/2023 dated 06/09/2023, wherein similar issue has been delt with and decided as under: 11. I have given thoughtful consideration to the issue in hand and I am of the considered view that the failure of the A.O to make available to the assessee a copy of the "reasons to believe" that formed the basis for reopening his case goes to the very root of the validity of jurisdiction that he assumed for framing the impugned assessment. I say so for the reason that as the assessee, despite a specific request for a copy of the "reasons to believe" was not provided the same by the A.O, thus, had rema....
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....behalf of the Revenue, during the course of the assessment year 2007-08, it has been found that the petitioner has 13 Gajraj Giri Vs. ITO, Ward-2(1), Bilaspur ITA No. 222/RPR/2023 been engaged in under invoicing and it is on that basis that the assessment for the assessment year 2004-05 is sought to be reopened. Even if the submission of the learned counsel were to be correct, reasons have to be communicated to the petitioner. There has admittedly been no communication of reasons to the petitioner. In these circumstances, we are inclined to quash and set aside the impugned order of assessment which has been passed in a brazen violation of the governing principles of law. However, in order to obviate the bar of limitation, we intend to incorporate a protective stay in order to enable the Assessing Officer to proceed further in accordance with law." Also, a similar view had been taken by the Hon'ble High Court of Delhi in the case of Pr. CIT Vs. Jagat Talkies Distributors (2017) 85 taxmann.com 189 (Del.). In its order mentioned above, the Hon'ble High Court relied on the judgment of the Hon'ble High Court of Bombay in the case of CIT Vs. Trend Electronics, ITA No.1867 of 2013, and he....
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....l 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. 8. Ld. Sr. DR on the other hand have strongly supported the order of the revenue authorities, however, after perusal of the assessment records, it is admitted that the copy of approval u/s 151 of the Act was not provided to the assessee as per the records. 9. We have con....