SRI BYREGOWDA CHIKKABYRAPPA vs. THE INCOME TAX OFFICER

PDF · subscribers
WP/29627/2025HC KarnatakaKAHC01063532202514 October 2025Bench: S.R.KRISHNA KUMAR6 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the petition, quashed the impugned assessment order dated March 20, 2024, and the consequential penalty orders at Annexures-A1 to A3. The Court remitted the matter back to the respondent to the stage of the petitioner submitting a reply to the notice under Section 143(2) of the Income Tax Act, dated June 2, 2023. The respondent was directed to consider the reply and proceed further in accordance with the law. The Court adopted a justice-oriented approach to provide one more opportunity to the petitioner. The reasoning was based on the petitioner's plea of bonafide reasons and unavoidable circumstances preventing him from responding to the notices, leading to an ex-parte order. The principle is that in such circumstances, an opportunity for a fresh hearing can be granted to ensure justice.

What were the facts?

The petitioner, Sri Byregowda Chikkabyrappa, filed a writ petition before the High Court of Karnataka challenging an assessment order passed under Section 144 read with Section 144B of the Income Tax Act, 1961, dated March 20, 2024, for Assessment Year 2022-23. The petitioner also challenged consequential penalty orders under Sections 271AAC(1), 272A(1)(d), and 270A, all dated September 25-26, 2024. The petitioner contended that due to bonafide reasons and unavoidable circumstances, he was unable to reply to the notices issued by the respondent, including a notice under Section 143(2) dated June 2, 2023, and subsequent notices. The respondent argued that the petition had no merit. The Court noted that the petitioner had not submitted any reply to the notices, leading to an ex-parte assessment order.

What were the issues?

1. Whether the assessment order passed under Section 144 read with Section 144B of the Income Tax Act, 1961, and the consequential penalty orders are liable to be quashed on the grounds of the petitioner's inability to respond to notices due to bonafide reasons and unavoidable circumstances? The petitioner argued that due to bonafide reasons, unavoidable circumstances, and sufficient cause, he was unable to submit replies to the notices issued by the respondent, including the notice under Section 143(2) dated June 2, 2023, and subsequent notices. Therefore, the impugned assessment and penalty orders should be set aside and the matter remitted back for reconsideration. The petitioner sought an opportunity to submit a reply to the notice dated June 2, 2023. 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 144,Section 144B,Section 143(2),Section 271AAC(1),Section 272A(1)(d),Section 270A

AI-generated summary — verify with the full judgment below

- 1 -

HC-KAR NC: 2025:KHC:40707 WP No. 29627 of 2025

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 29627 OF 2025 (T-IT) BETWEEN:

SRI BYREGOWDA CHIKKABYRAPPA, AGED 60 YEARS S/O LATE P. CHIKKABYARAPPA NO.01 MAKALI B. O., ALUR, BANGALORE - 562 162 PAN: AFQPC 4264F …PETITIONER (BY SRI. RAVI SHANKAR S. V., ADVOCATE)

AND:

1.

THE INCOME TAX OFFICER WARD 6(2) (1),

BANGALORE - 560 095

2.

NATIONAL FACELESS ASSESSMENT CENTRE, ADDITIONAL JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,

INCOME TAX DEPARTMENT,

MINISTRY OF FINANCE,

ROOM NO. 401, 2ND FLOOR,

E-RAMP, JAWAHARLAL NEHRU STATION,

DELHI - 110 003 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER PASSED U/S 144 R.W.S 1448BDATED 20.03.2024 BEARING DIN ITBA/AST/S/144/2023- 24/1063017297(1) PASSED BY THE RESPONDENT NO.2 FOR THE

Digitally signed by CHANDANA B M Location: High Court of Karnataka

- 2 -

HC-KAR NC: 2025:KHC:40707 WP No. 29627 of 2025

ASSESSMENT YEAR 2022-23 HEREIN MARKED AS ANNEXURE - A 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, petitioner seeks for the following reliefs: "i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed U/s 144 r.w.s 144B dated 20.03.2024 bearing DIN ITBA/AST/S/144/2023-24/1063017297(1) passed by the Respondent No. 2 for the assessment year 2022- 23 herein marked as Annexure - A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order u/s 271AAC(1) of the Act dated 25.09.2024 bearing DIN ITBA/PNL/F/271AAC(1)/2024-25/1069107584(1) by the Respondent No. 2 for the assessment year 2022- 23 herein marked as Annexure - A1. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order u/s 272A(1)(d) of the Act dated 25.09.2024 bearing DIN No. ITBA/PNL/F/272A(1)(d)/2024-25/1069127441(1) by the Respondent No. 2 for the assessment year 2022-23 herein marked as Annexure - A2.

- 3 -

HC-KAR NC: 2025:KHC:40707 WP No. 29627 of 2025

iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order u/s 270A of the Act dated 26.09.2024 bearing DIN No. ITBA/PNL/F/270A/2024-25/1069122499(1) by the Respondent No. 2 for the assessment year 2022-23 herein marked as Annexure - A3. v) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity."

2.

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

3.

A perusal of the material on record will indicate that the respondents having issued notice to the petitioner under Court will indicate that the respondents having issued notice to the petitioner under Section 143(2) of the Income Tax Act, 1961 (for short "the I.T. Act") dated 02.06.2023, the petitioner did not submit any reply to the said notice. So also, the subsequent Notices, letters etc., dated 12.07.2023, 28.07.2023, 18.09.2023, 07.11.2023, 17.01.2024, 15.02.2024 and 11.03.2024 have also not been replied to by the petitioner; as a result of which respondent No.2 has proceeded to pass the impugned assessment order at Annexure-A

- 4 -

HC-KAR NC: 2025:KHC:40707 WP No. 29627 of 2025

dated 20.03.2024 and the consequent penalty orders, notices, etc., all of which are assailed by the petitioner in the present petition.

4.

It is the specific contention of the petitioner that due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner was not in a position to submit any reply to the aforesaid notices nor contest the proceedings and as such, it is necessary that the impugned order and consequent orders are set aside and the matter be remitted back to the concerned respondent for reconsideration afresh, in accordance with law, to the stage of the petitioner submitting a reply to the notice dated 02.06.2023 under Section 143(2) of the IT Act and to proceed further in accordance with law.

5.

Per contra learned counsel for the respondent would submit that there is no merit in the petition and the same is liable to be dismissed.

6.

A perusal of the material on record and the aforesaid undisputed facts and circumstances will clearly indicate that the petitioner did not submit a reply to the notice dated 02.06.2023 issued by respondent No.2, under Section 143(2) of the I.T. Act,

- 5 -

HC-KAR NC: 2025:KHC:40707 WP No. 29627 of 2025

nor did the petitioner submit any reply/response to the subsequent notices, as a result of which, respondent No.2 has proceeded to pass the impugned exparte assessment order.

7.

Under these circumstances, by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner, I deem it just and appropriate to set aside the impugned order at Annexure A and consequent orders and remit the matter back to the respondent for reconsideration afresh to the stage of the petitioner submitting reply to the notice under Section 143(2) of the IT Act dated 02.06.2023 and proceed further, in accordance with law.

8.

In the result, I pass the following: ORDER

(i) The petition is allowed.

(ii) The impugned order at Annexure-A dated 20.03.2024 passed by respondent No.2 and the consequential penalty orders, orders, notices etc., at Annexures-A1 to A3 issued by respondent No.2 are hereby quashed.

- 6 -

HC-KAR NC: 2025:KHC:40707 WP No. 29627 of 2025

(iii) The matter is remitted back to the stage of petitioner submitting reply to the notice under Section 143(2) of the I.T. Act to respondent No.2, who shall consider the same and proceed further, in accordance with law.

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

BMC List No.: 2 Sl No.: 24

More judgments on Section 144B

All 10,521 judgments and leading authorities on Section 144B →

Recent GST High Court judgments

Search GST case law →