2019 (1) TMI 1472

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tment has failed to provide the reasons for reopening without appreciating the fact that the procedural regularity, if any was automatically rectified when the assessee has participated in the appellate proceedings as envisaged by the Hon'ble Allahabad High Court in the case of CIT Vs. Hrsingar Gutkha Pvt Ltd (2014) 44 Taxmann.com 101 (Allahabad) and ITO Vs. Varia Pratik Engineering (2009) 17 DTR (AHD)(Trib.)?"   (b) Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in holding that the assessment passed under Section 143 read with Section 147 of the Income Tax Act, 1961 is invalid by stating that the department has failed to provide the reasons for reopening without appreciating the fact t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der for both the years under consideration." The view adopted by the Tribunal is consistently followed by this Court. Reference in this regard is made to the case of CIT Vs. Videsh Sanchar Nigam Ltd. [2012] 21 taxmann.com 53 (Bombay) in which the Court observed as under:- 2. The finding of fact recorded by the Income Tax Appellate Tribunal is that in the present case the reasons recorded for reopening of the assessment though repeatedly asked by the assessee were furnished only after completion of the assessment. The Tribunal following the judgment of this Court in the case of CIT V/s. Fomento Resorts & Hotels Limited; IT Appeal No. 71 of 2006, dated 27-11-2006, has held that though the reopening of the assessment is within three years fr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se twice made a request to the assessing authority, but despite the specific requests, the assessing authority did not comply with the said request and supplied the reasons to the assessee. That casts a doubt even on the fact of the recording of the reasons in the contemporary period by the assessing authority. The fact that such reasons are supplied before the learned Tribunal only for the first time was enough for the learned Tribunal to hold that in view of the decision of the Hon'ble Supreme Court, the assessing authority lacked the jurisdiction in invoking the reassessment proceedings and therefore, the impugned reassessment order deserves to be quashed.   4. In the result, we find no merits in the appeal. The Income Tax Appe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X