TMI Blog2021 (2) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... alid. In the facts of the present case, it is patent and obvious that the Assessing Officer has not supplied the reasons for reopening the assessment of the assessee prior to completion of re-assessment - the impugned assessment order having been passed in gross violation of rules of natural justice, has to be declared as invalid and deserves to be set aside. We direct the Assessing Officer to supply the reasons recorded to the assessee for enabling her to raise objection, if any, on the issue of reopening of assessment. Only after meeting the objections of the assessee, the Assessing Officer may proceed to complete the assessment after due opportunity of being heard to the assessee. - I.T.A. No. 1709/Mum/2019 - - - Dated:- 28-1-2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Officer proceeded to complete the assessment by making an addition of ₹ 87,65,275, being, the escaped income on account of Client Code Modification and further added an amount of ₹ 2,62,958 towards commission paid for availing benefit of Client Code Modification. Against the assessment order so passed, assessee preferred appeal before learned Commissioner (Appeals), inter-alia, on the ground that reopening of assessment is invalid due to non furnishing of reasons recorded. Learned Commissioner (Appeals) while disposing of the appeal rejected assessee's contention regarding the validity of assessment. As regards the merits of the additions made, he granted partial relief to the assessee. 4. When the appeal was called f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive and perused the materials on record. No doubt, in the case on hand, the Assessing Officer has reopened the assessment on the basis of certain information received by him from the Investigation Wing of the department. As revealed from the factual matrix, after responding to the notice issued under section 148 of the Act, the assessee had requested the Assessing Officer to supply her reasons recorded for reopening the assessment. Though in the assessment order, the Assessing Officer has not dealt with assessee's request and there is no observation whether reasons recorded for reopening of assessment were furnished to the assessee before completion of the assessment, However, before the first appellate authority, the assessee by way o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reasons for reopening the assessment of the assessee prior to completion of re-assessment. Therefore, in our view, the impugned assessment order having been passed in gross violation of rules of natural justice, has to be declared as invalid and deserves to be set aside. We do so accordingly. 7. Further, we direct the Assessing Officer to supply the reasons recorded to the assessee for enabling her to raise objection, if any, on the issue of reopening of assessment. Only after meeting the objections of the assessee, the Assessing Officer may proceed to complete the assessment after due opportunity of being heard to the assessee. With the aforesaid observations, the impugned orders of learned Commissioner (Appeals) and the Assessing O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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