Are there any benefits to omitting the closing body and html tags?
Why is the google.com homepage missing the closing body and html tags?
edit - wit
According to W3C, body and html tags are optional and can be omitted
An html element's end tag may be omitted if the html element is not immediately followed by a comment.
A body element's end tag may be omitted if the body element is not immediately followed by a comment.
If W3C Recommendation says it is ok now, then it should be totally valid. So there is no reason not to do it, unless you don't like not closed tags