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2019 (9) TMI 944 - ITAT DELHIReopening of assessment u/s 147 - failure to issue statutory notice u/s 143(2) - enhancement of income by the CIT(A) without giving assessee a proper and adequate opportunity of being heard - HELD THAT:- Contentions of the AR that there is failure on part of issuance of statutory notice u/s 143(2) of the Act that does not seem tenable as the Assessing Officer has mentioned in the Assessment Order that notice under Section 143(2) has been issued to the assessee. The Assessee in fact participated in the Assessment Proceedings and got the fair opportunity of hearing to represent the case. Therefore, Ground No. 2 is dismissed. Prior to enhancement, no reasonable opportunity was granted to the assessee as per the requirement of Section 251(2) of the Income Tax Act, 1961. Thus, the contentions of the Ld. AR to that extend are sustainable and Ground No. 3 is allowed. Non-disposal of the objections filed by the Assessing Officer against re-opening of reassessment proceedings - Assessing Officer has not disposed off the objections of the assessee filed at the initiation of assessment proceedings. Thus, in light of the decision in case of Surendra Kumar Jain [2019 (8) TMI 23 - DELHI HIGH COURT] we are also of the opinion that the objections filed by the assessee should have been disposed off by the Assessing Officer at the initial stage and then should have proceeded with the completion of the Assessment. Therefore, we remand back the issue of disposing off the objections to the file of the Assessing Officer to first deal with the objections of the Assessee, and thereafter passed an appropriate order itself. - Appeal of the assessee is partly allowed for statistical purpose.
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