By Taxscan Team – On March 28, 2022 7:02 pm
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the raising of the objection against the income tax proceedings, being a valuable legal right of the assessee, cannot be denied by the department.
The assessee challenged an assessment framed under section 144 read with section 147 of the Act vide order dated 12.12.2018, contending that the Assessing officer failed to supply reasons recorded for reopening of the assessment to the assessee. It was contended that the impugned assessment was framed at the back of the assessee, disregarding the principles of natural justice. Also, the assessee was not given adequate opportunity to effectively represent her case by the Assessing Authority.
Shri Kul Bharat, Judicial Member observed that “from the record it is seen that the Assessing Officer 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, considering the facts and circumstances of the present case, I hereby set aside the impugned assessment order and restore the assessment to the file of the Assessing Officer 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.”To Read the full text of the Order CLICK HERE