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1 IN THE HIGH COURT OF KARNATAKA, BENGALURU
DATED THIS THE 8TH DAY OF DECEMBER, 2022
BEFORE
THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION No.23424 OF 2022 (T – IT)
BETWEEN:
SREERAMAPPA, S/O SRI. KRISHNAPPA, AGED ABOUT 57 YEARS, KHADRIPURA, MULBAGAL – 563 131. …PETITIONER (BY SRI.R.CHANDRASHEKAR, ADVOCATE)
AND:
THE ADDITIONAL/ JOINT/ DEPUTY/ ASST. COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTER, DELHI – 110 001.
THE INCOME TAX OFFICER, WARD – 1, NEW EXTENSION, KOLAR – 563 101.
…RESPONDENTS (BY SRI. M. DILIP, ADVOCATE)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE EX- PARTY ORDER OF RE-ASSESSMENT DATED 26.03.2022 MADE U/S 147 R.W.S.144 AND 144B OF THE ACT, BY THE R1 (ANNEXURE – C) (ITBA/AST/S/147/2021-22/1041624461(1)) TO THIS WRIT PETITION AND ETC.,
THIS W.P. COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:-
2 ORDER
In this petition, the petitioner has sought for the following reliefs: A. The Petitioner humbly pray that this Hon’ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the exparte order of re-assessment dated 26.03.2022 made u/s. 147 r.w.s. 144 and 144B of the Act, by the 1st Respondent (Annexure-C) [ITBA/AST/S/147/2021-22/104162446 1(1)] to this Writ Petition in the interest of justice; B. The Petitioner humbly pray that this Hon’ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the exparte order of penalty dated 19.09.2022 made u/s. 271AAC(1) of the Act, by the 2nd Respondent (Annexure-D) [ITBA/PNL/F/271AAC(1)/2022-23/1045660122(1)] to this Writ Petition in the interest of justice; C. The Petitioner humbly pray that this Hon’ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the penalty order dated 14.09.2022 made u/s. 272A(1)(d) of the Act, by the 2nd Respondent (Annexure-E) [ITBA/PNL/F/272A(1)(d)/2022-23/1045594110(1)] to this Writ Petition in the interest of justice; D. The Petitioner humbly pray that this Hon’ble Court may be pleased to issue a Writ of Certiorari or in the nature of Writ of Certiorari quashing the exparte order of penalty dated 21.09.2022 made u/s. 271F of the Act, by the 2nd Respondent (Annexure-F)
3 [ITBA/PNL/F/271F/2022-23/1045788553(1)] to this Writ Petition in the interest of justice; E. This Hon’ble Court may be pleased to issue such other Writ or Writs as this Hon’ble Court deem it fit in the Petitioner’s case in the interest of justice.
Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the petitioner was unable to access his e-mail as well as the portal of the respondents and could not submit his returns within the stipulated period, as a result of which, respondents issued a notice dated 29.03.2021 under Section 148 of the Income Tax Act, 1961 (for short “the I.T. Act”) followed by a show-cause notices dated 24.03.2022, to which also, the petitioner could no submit his reply due to the very same reasons. It is submitted that the inability and omission on the part of the petitioner to respond to the notices issued by the respondents was due to bonafide reasons, sufficient cause and unavoidable
4 circumstances and the respondents have proceeded to pass the impugned ex-parte assessment order and consequential penalty orders without providing sufficient or reasonable opportunity to the petitioner, who is before this Court by way of the present petition.
Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed.
The material on record discloses that it is the specific assertion on the part of the petitioner that he was not in a position to submit his replies to the notice dated 29.03.2021 issued under Section 148 of the I.T. Act, 1961 and subsequent show-cause notice etc., which culminated in the impugned ex-parte order being passed by the respondents due to bonafide reasons, sufficient cause and unavoidable circumstances. Under these circumstances, by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner to submit his reply along with documents to the aforesaid notice dated 29.03.2021 issued under Section 148 of the I.T. Act and to
5 contest the proceedings, I deem it just and appropriate to set aside the impugned assessment order and consequential penalty orders and remit the matter back to the concerned respondent for reconsideration afresh in accordance with law.
In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned assessment order dated 26.03.2022 vide Annexure-C and the penalty orders dated 19.09.2022, 14.09.2022 and 21.09.2022 vide Annexures-D, E and F respectively, are hereby set aside. (iii) The matter is remitted back to the concerned respondent for reconsideration afresh from the stage of issuance of notice dated 29.03.2021 under Section 148 of the Income Tax Act, 1961 and to proceed further in accordance with law after providing an opportunity of personal hearing to the petitioner.
6 (iv) Liberty is reserved in favour of the petitioner to submit his returns and contest the proceedings pursuant to the Section 148 notice dated 29.03.2021, referred to supra.
Sd/- JUDGE
KTY/BMC