Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 276 - ITAT DELHIReopening of assessment u/s 147 - assessee submitted that the AO failed to supply reasons recorded for reopening of the assessment to the assessee - HELD THAT:- From the record it is seen that the AO has not recorded in the assessment order that the reasons for reopening were supplied to the assessee. Since the reasons for reopening goes to the root of the case and the assessee has legal right to make objection against reopening of the assessment, this being a valuable legal right of the assessee, the statutory authority cannot ignore the same. Therefore, we hereby set aside the impugned assessment order and restore the assessment to the file of the AO to frame the assessment afresh after providing the reasons recorded for reopening of the assessment and disposing of the objection, if any. Needless to say, the Assessing Officer would provide adequate opportunity of hearing to the assessee. Grounds raised in this appeal are allowed for statistical purposes.
|