bpo-38971: Open file in codecs.open() closes if exception raised. (GH-17666)

bpo-38971: Open file in codecs.open() closes if exception raised. (GH-17666)

Open issue in the BPO indicated a desire to make the implementation of
codecs.open() at parity with io.open(), which implements a try/except to
assure file stream gets closed before an exception is raised.
(cherry picked from commit 2565edec2c974b2acca03b4cc5025e83f903ddd7)

Co-authored-by: Chris A <christopher.aporta@gmail.com>