MRS CHANDRA DEVI KOTHARI vs. THE INCOME TAX OFFICER

WP/14410/2018HC KarnatakaKAHC01004691201817 February 2021Bench: S SUNIL DUTT YADAV2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the writ petition for non-prosecution. The court noted that on a previous date, the learned counsel for the petitioner had stated there were no instructions to proceed with the matter. On the day of the hearing, there was no appearance on behalf of the petitioner. Consequently, the court found no reason to proceed with the merits of the case and disposed of the petition due to the petitioner's failure to prosecute it. No decision was made on the validity of the assessment order itself.

What were the facts?

The petitioner, Mrs. Chandra Devi Kothari, filed a writ petition before the High Court of Karnataka challenging an assessment order passed by the Income Tax Officer, Ward-5(2)(3), Bengaluru, under Section 143(3) of the Income Tax Act, 1961. The assessment year in question is 2015-2016. The assessment order was dated 28.12.2017. The matter was listed for preliminary hearing. On 03.02.2021, the learned counsel for the petitioner stated that there were no instructions to proceed with the matter. Subsequently, when the matter was called out, there was no appearance on behalf of the petitioner.

What were the issues?

The primary issue before the High Court was whether the assessment order passed by the respondent under Section 143(3) of the Income Tax Act, 1961, for the assessment year 2015-2016, was valid and should be quashed. The petitioner sought to challenge this order. The judgment does not record specific arguments made by either the petitioner or the revenue regarding the merits of the assessment order. The court's decision was based on the procedural conduct of the petitioner.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 17TH DAY OF FEBRUARY 2021

BEFORE

THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV

WRIT PETITION NO.14410/2018 (T – IT)

BETWEEN:

Mrs. Chandra Devi Kothari, W/o Devi Chand Kothari, Aged about 46 years, Residing at No.01, Omkar vihar, S.B. Road, V.V. Puram, Bengaluru-560 004. ... Petitioner

(By Sri. Dilraj Rohit Sequeira, Advocate)(Absent)

AND:

The Income Tax Officer Ward-5(2)(3), BMTC Complex, 3rd Floor, No.306, Koramangala, 6th Block, Bengaluru-560 095. …Respondent

This Writ Petition is filed under Article 226 of the Constitution of India praying to quash the impugned assessment order passed by the respondent under Section 143(3) of the Income Tax Act, 1961 dated 28.12.2017 for the assessment year 2015-2016 vide Annexure-A and etc.,

2 This Writ Petition coming on for Preliminary Hearing, this day, the Court made the following:

ORDER

On 03.02.2021 learned counsel for the petitioner submits that there is no instruction to proceed with the matter.

There is no appearance on behalf of the petitioner when the matter is called out.

Accordingly, the petition is dismissed for non- prosecution.

Sd/- JUDGE

Recent GST High Court judgments

Search GST case law →