9911796707
TMI Blog2019 (1) TMI 1472X X X X Extracts X X X X X X X X Extracts X X X X ..... ned reassessment order deserves to be quashed. - Decided in favour of assessee. - Income Tax Appeal No. 1069 of 2016 - - - Dated:- 9-1-2019 - AKIL KURESHI B.P. COLABAWALLA, JJ. Mr. Suresh Kumar for the Appellant P.C.: 1. Revenue is in the appeal against the judgment of the Income Tax Appellate Tribunal ( the Tribunal for short) dated 20.3.2015 raising following questions for our consideration:- (a) Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in holding that the assessment is 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 X X X X Extracts X X X X ..... nts of this letter which is placed at page-3 of the paper book. We find that this letter is nothing but a questionnaire served upon the assessee. By any stretch of imagination, a questionnaire cannot replace or supplement the supply of reasons to the assessee which in the light of the judicial decisions discussed herein above is sinequa- non for reassessment. Further, the Ld. DR could not adduce any evidence which could suggest that the reasons were actually supplied to the assessee. Considering the facts of the case in the light of the judicial decisions referred to herein above, we set aside the assessment order for want of jurisdiction and quash the reassessment order for both the years under consideration. The view adopted by the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessee during the contemporary period. Mere participation of the assessee or authorized representative in the reassessment proceedings does not amount to the assessee being made aware or known of the reasons for such reopening. The reasons now quoted by the learned Tribunal in the impugned order clearly indicates that they are purportedly detailed reasons and had the assessing authority given the said reasons before hand, the assessee could have raised objections before the assessing authority and the assessee could have rebutted the material on the basis of which the impugned reassessment proceedings were undertaken by the assessing authority. The assessee in the present case twice made a request to the assessing authority, but d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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