2025 (6) TMI 1297

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....l has been listed for hearing none has appeared to represent the assessee/respondent. Repeated notices were to the assessee through RPAD on the address provided in Form No. 36. The notices sent to the assessee/respondent through RPAD have been received back unserved from postal authorities with remarks 'Refused'. Finally, the notice was sent to the respondent through the office of DR. The office of DR has served the assessee through affixture. The ld. DR has placed a service report on record. It seems that the assessee is not keen to pursue the appeal, hence, this appeal is taken up for hearing with the assistance of ld. DR and the documents already available on record. 3. The Revenue in appeal has assailed the order of CIT(A) in holding....

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.... by ld. DR heard, orders of the authorities below examined. The assessee in appeal before the CIT(A), as inter alia assailed reopening of assessment which is undoubtedly beyond four years. The CIT(A) vide impugned order has held the reopening of assessment as bad in law as the AO in reasons recorded for reopening has not pointed as to which income chargeable to tax has escaped assessment because of failure on the part of assessee to disclose fully and truly all material facts, necessary for the assessment. 6. Before proceeding further it would be imperative to examine the reasons for reopening recorded by the Assessing Officer. For the sake of completeness reasons for re-opening are reproduced herein below: "1. Assessment in thi....

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....ssee that the assessee has failed to disclose fully and truly all material facts necessary for its assessment. A reading of reasons also show that the allegation is against ABW Group of Companies and not the assessee in specific. Thus, by way of reopening of assessment the Assessing Officer wanted to make a roving enquiry which is not permissible under law. 8. The first proviso to section 147 of the Act mandates that no action u/s. 147 can be initiated after the expiry of four years from the end of relevant assessment year, unless, any income chargeable to tax has escaped assessment for such assessment year by reason of the failure on the part of the assessee to disclose fully and truly all material facts. The reasons recorded for reopen....