MANUKUMAR VELAYUDHAN NAIR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

WP/18323/2023HC KarnatakaKAHC01042979202322 January 2025Author: S.G.PANDIT3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka considered the memo filed by the learned counsel for the petitioner seeking leave to withdraw the writ petition. The Court noted the memo and placed it on record. Consequently, the writ petition was dismissed as withdrawn. The Court did not delve into the merits of the penalty order or the request for the personal hearing recording. No specific findings were made on the issues raised, as the petition was withdrawn by the petitioner.

What were the facts?

The petitioner, Manukumar Velayudhan Nair, filed a writ petition before the High Court of Karnataka challenging a penalty order dated July 24, 2023, issued by the National Faceless Assessment Centre (NFAC), which also functions as the National Faceless Penalty Centre. The petitioner also sought a direction to the NFAC to furnish a copy of the recording of a personal hearing conducted via video conference on July 14, 2023. The respondents included various income tax authorities and the Union of India. The matter was listed for preliminary hearing.

What were the issues?

1. Whether the penalty order dated 24.07.2023, issued by the National Faceless Penalty Centre, is liable to be quashed. (Question of law) 2. Whether the petitioner is entitled to a copy of the recording of the personal hearing conducted through video conference on 14.07.2023. (Question of mixed law and fact) Assessee's Contention: The petitioner sought to quash the penalty order and directed the respondent to provide the recording of the personal hearing. No specific legal provisions or precedents were mentioned in the provided text for the assessee's arguments. Revenue's Contention: The judgment does not record any specific contentions made by the revenue authorities in response to the writ petition.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 18323 OF 2023 (T-IT) BETWEEN:

MANUKUMAR VELAYUDHAN NAIR S/O VELAYUDHAN NAIR, AGED ABOUT 55 YEARS FLAT NO.A 203 SAROJ SYMPHONY APARTMENTS, IMADIHALLI ROADM, NAGANDANA HALLI, WHITE FIELD, BANGALORE-560066. …PETITIONER (BY SRI. JAGADEESH G.S., ADV.)

AND:

THE ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 3(3), BANGALORE, NO. 59, HMT BHAVAN, 4TH FLOOR, BALLARI ROAD, GANGA NAGAR, BENGALURU KARNTAKA-560032.

NATIONAL FACELESS ASSESSMENT CENTRE (AS NATIONAL FACELESS PENALTY CENTRE), INCOME TAX DEPARTMENT, NORTH BLOCK, NEW DELHI, REP. BY THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NA FAC), DELHI- 110001.

Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA

THE DEPUTY COMMISSIONER OF INCOME TAX, CPC CENTRALIZED PROCESSING CENTRE, BENGALURU PRESTIGE ALPHA NO.48/1, 48/2 BERATENAAGRAHARA BEGUR, HOSUR ROAD, UTTARAHALLI HOBLI, BENGALURU-560100.

THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, BANGALORE C.R. BUILDING, NO.1, QUEENS ROAD, BENGALURU-560001.

UNION OF INDIA REP. BY ITS SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT NEW DELHI-110001. …RESPONDENTS (BY SRI. RAVIRAJ Y. V., ADV. SRI M. DILIP, ADV. FOR R1 TO 4 SRI PREETHA MAHADEVAN, ADV. FOR R5)

THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE PENALTY ORDER NO. ITBA/PNL/F/271D/2023-24/1054542079(1) DATED 24.07.2023 ISSUED BY THE R-2 TO THE PETITIONER VIDE ANNX-G AND DIRECTING THE R-2 TO FURNISH COPY OF THE RECORDING OF PERSONAL HEARING OF THE PETITIONER CONDUCTED THROUGH VIDEO CONFERENCE ON 14.07.2023 TO THE PETITIONER EXPEDITIOUSLY AND ETC.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR JUSTICE S.G.PANDIT

ORAL ORDER

Learned counsel for the petitioner files memo dated 21.01.2025 seeking leave of this Court to withdraw the writ petition.

Memo is placed on record.

Writ petition is dismissed as withdrawn.

Sd/- (S.G.PANDIT) JUDGE

NC CT:bms List No.: 1 Sl No.: 60

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