MR. ALLEN JOSEPH ALPHONSO vs. INCOME TAX OFFICER

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WP/19829/2024HC KarnatakaKAHC01041150202413 November 2025Bench: S.R.KRISHNA KUMAR5 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the writ petition. The Court acknowledged that the petitioner had not submitted any reply or produced documents in response to the show-cause notice dated March 13, 2024. However, considering the petitioner's assertion of bona fide reasons and unavoidable circumstances for the omission, the Court adopted a justice-oriented approach. The impugned assessment order dated May 29, 2024, and all consequential notices/orders were quashed. The matter was remitted back to the respondents for reconsideration afresh, specifically to the stage of the petitioner submitting a reply to the notice dated March 13, 2024. The Court granted liberty to the petitioner to submit all necessary replies, pleadings, and documents, and directed the respondents to provide a sufficient and reasonable opportunity, hear the petitioner, and pass appropriate orders in accordance with the law.

What were the facts?

The petitioner, Mr. Allen Joseph Alphonso, residing in Kuwait, filed a writ petition before the High Court of Karnataka challenging an assessment order dated May 29, 2024, passed by the Income Tax Officer (ITO), Ward - International Taxation 1(1), for Assessment Year 2022-23. The petitioner was represented by his GPA holder. The petitioner contended that he did not receive the show-cause notice dated March 13, 2024, and subsequent notices, preventing him from submitting a response. Consequently, the respondents passed an ex-parte assessment order. The petitioner sought to quash this order and requested a consequential order as per the directions of the Dispute Resolution Panel. The respondents argued that the petition lacked merit and should be dismissed.

What were the issues?

1. Whether the assessment order dated May 29, 2024, passed by the Income Tax Officer for Assessment Year 2022-23 is liable to be quashed on the grounds that the petitioner did not receive the show-cause notice and other relevant notices, thereby being denied an opportunity to respond. This issue turns on principles of natural justice and procedural fairness under the Income Tax Act, 1961. Assessee's Contention: The petitioner argued that the non-receipt of the show-cause notice dated March 13, 2024, and subsequent notices was due to bona fide reasons and unavoidable circumstances, leading to an ex-parte order. They relied on the principle of providing an opportunity to be heard. Revenue's Contention: The revenue contended that there was no merit in the petition and it was liable to be dismissed.

Which sections of the Income-tax Act were involved?

Section 142(1)

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:46295 WP No. 19829 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 19829 OF 2024 (T- IT)

BETWEEN:

MR. ALLEN JOSEPH ALPHONSO S/O SALVADOR RUZARIO ALPHONSO AGED 61 YEARS, R/AT P.O. BOX NO.171 THUWAINY TRADING COMPANY SAFAT 99, SAFAT, KUWAIT.

REPRESENTED BY GPA HOLDER, SRI. JAYANTH SHANTHAKUMAR MALAGI

…PETITIONER (BY SRI. M.V.SESHACHALA., SR. COUNSEL FOR SRI. NAGHARISH G S., ADVOCATE)

AND:

1.

INCOME TAX OFFICER WARD - INTERNATIONAL TAXATION 1(1) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA BANGALORE 560095.

2.

PRINCIPAL COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANAGALA BANGALORE 560095. …RESPONDENTS (BY SRI. E.I.SANMATHI., ADVOCATE)

Digitally signed by JUANITA THEJESWINI Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:46295 WP No. 19829 of 2024

THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE COSNTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DTD 29.05.24 BEARING NO. ITBA/AST/S/143(3)/2024- 2025/1065208326(1) ANNEXURE-F1 PASSED BY R1 FOR ASSESSMENT YEAR 2022-23 AND PASS CONSEQUENTIAL ORDER AS PER THE DIRECTIONS OF DISPUTE RESOLUTION PANEL AND ETC.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, the petitioner seeks for the following relief:

a) Issue a Writ of certiorari to quash the assessment order dated 29.05.2024 bearing No.ITBA/AST/S/ 143(3)2024-25/1065208326(1) Annexure 'F1' passed by first respondent for Assessment year 2022-23 and pass consequential order as per the directions of Dispute Resolution Panel.

b) Issue such other Writ or direction as this Hon'ble Court deem fit to grant in the facts and circumstances of the present case.

2.

Heard the learned Counsel for the petitioner and learned Counsel for the respondents and perused the material on record.

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HC-KAR NC: 2025:KHC:46295 WP No. 19829 of 2024

3.

In addition to reiterating the various grounds urged in the memorandum of writ petition and referring to the material on record, learned Counsel for the petitioner submits that the show-cause notice dated 13.03.2024 as well as the subsequent notices were not received by the petitioner who was not aware of the same and consequently, could not submit his response/reply as a result of which, the respondents have proceeded to pass the impugned assessment order, which deserves to be set aside and the matter remitted back to the respondents for reconsideration afresh by providing an opportunity to the petitioner in this regard.

4.

Per contra, learned Counsel for the respondents submits that there is no merit in the petition and the same is liable to be dismissed.

5.

A perusal of the impugned order will indicate that it is a matter of record and an undisputed fact that the petitioner has not submitted any reply/response or produced any documents before the respondents to the show-cause notice dated 13.03.2024 and the impugned assessment order being an exparte order coupled

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HC-KAR NC: 2025:KHC:46295 WP No. 19829 of 2024

with the specific assertion on the part of the petitioner that his inability and omission to produce/submit replies was due to bona fide reasons, unavoidable circumstances and sufficient cause, I deem it appropriate to adopt the justice oriented approach and set aside the impugned assessment order and consequent penalty orders, notices, etc and remit the matter back to the respondents for reconsideration afresh to the stage of the petitioner submitting reply to the notice under Section 142(1) dated 04.01.2024 and to proceed further in accordance with law.

6.

In the result, I pass the following: ORDER

i) The writ petition is hereby allowed. ii) The impugned assessment order at Annexure 'F1' as well as all consequential notices/orders are hereby quashed. iii) The matter is remitted back to the respondents for consideration afresh to the stage of submitting a reply to the notice dated 13.03.2024 and to proceed further in accordance with law.

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HC-KAR NC: 2025:KHC:46295 WP No. 19829 of 2024

iv) Liberty is reserved in favour of the petitioner to submit replies, pleadings, documents etc., to the respondents, who shall consider the same and proceed further and provide sufficient and reasonable opportunity to the petitioner and hear him and pass appropriate orders in accordance with law.

Sd/- (S.R.KRISHNA KUMAR) JUDGE

JT/- CT:JL

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