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1 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 3RD DAY OF SEPTEMBER, 2022 BEFORE THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.7477 OF 2021(T-IT) BETWEEN: JAYANTI BOTANICAL GARDENS 45, 2ND CROSS, CR LAYOUT JP NAGAR 1ST PHASE, BANGALORE-560078 REPRESENTED HEREIN BY ITS PARTNER MR SASISHTA JAYANTHI …PETITIONER (BY MISS. MANASA ANANTHAN., ADVOCATE FOR M/S. KING & PARTRIDGE, ADVOCATES) AND: 1 . ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER
OF INCOME TAX / INCOME TAX OFFICER
NATIONAL E-ASSESSMENT CENTRE
ROOM NO.401, 2ND FLOOR, E RAMP
JAWAHARLAL NEHRU STADIUM
DELHI-110003. 2 . DEPUTY COMMISSIONER OF INCOME TAX
INCOME TAX CIRCLE 4(3)(1) BMTC BUILDING
80 FEET ROAD, KORAMANGALA
BENGALURU-560 095. 3 . PRINCIPAL COMMISSIONER OF INCOME TAX
BMTC BUILDING, 80FEET ROAD
KORAMANGALA
BENGALURU-560 095.
…RESPONDENTS (BY SRI.DILIP., ADVOCATE FOR SRI. K.V.ARAVIND,ADVOCATE)
THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH ORDER DTD 26.03.2021 VIDE ANNX-J PASSED BY THE R-1 UNDER SECTION 143(3) READ WITH SECTION 143(3A0 AND 143(B) OF THE ACT FOR THE ASSESSMENT YEAR 2018-19.
THIS W.P. COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:- ORDER
In this petition, petitioner has sought for the following reliefs:- “ (a)Quashing order dated 26.03.2021 (Annexure-J) bearing DIN ITBA/AST/S/143(3)/2020-2021/1031802486(1) passed by the 1st Respondent under Section 143(3) read with Section 143(3A) and 143(B) of the Act for the assessment year 2018-19; (b) Quashing the demand notice dated 26.03.2021 (Annexure-K) bearing DIN ITBA/AST/S/156/2020-2021/1031802684(1) issued by the 1st Respondent under Section 156 of the Act for the assessment year 2018-19; (c) Quashing the penalty notice dated 26.03.2021 (Annexure-L) bearing DIN ITBA/PNL/S/270A/2020-21/1031802575(1) issued under Section 274 read with Section 270A of the Act for the assessment year 2018-19;
3 (d) Pass such other or further orders as this Hon’ble Court may deem fit in the facts and circumstances of the case, in the interest of justice and equity.”
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 pursuant to the show cause notice dated 18.03.2021 issued by the respondents enclosing draft assessment order, the petitioner submitted an application on 22.03.2021 seeking time / adjournment to provide the requisite details as the same required detailed explanation and involved voluminous documents. In the said application, petitioner also requested an opportunity for personal hearing only to enable the petitioner to provide the detailed explanation due to complexity of the facts involved in the case.
3.1 It is the grievance of the petitioner that despite submitting the application of the said adjournment request
4 of personal hearing by the petitioner, the respondents have not considered the same and have proceeded to pass the impugned assessment order which is violative of principles of natural justice and the same deserves to be quashed.
Per contra, learned counsel for the respondents – revenue submits that there is no merit in the petition and the same is liable to be dismissed.
As rightly contended by the learned counsel for the petitioner, a perusal of the application submitted by the petitioner on 22.03.2021 produced as Annnexures-H and H1 will clearly indicate that the petitioner has not only sought time to produce the additional documents and details since the same are voluminous in nature but the petitioner also requested for an opportunity of personal hearing. However, at paragraph-3.8 of the impugned order, the said request / application made by the petitioner has not been considered by the respondents, who has proceeded to pass the impugned order which is clearly in violation of principles of natural justice and consequently, the same deserves to be set aside and the matter be
5 remitted back to the respondents for reconsideration afresh in accordance with law.
In the result, I pass the following:- ORDER
(i) Petition is hereby allowed.
(ii) The impugned order at Annexure-J dated 26.03.2021 passed by the 1st respondent is hereby quashed and consequent demand notice at Annexure-K dated 26.03.2021 and penalty notice at Annexure-L dated 26.03.2021 for the assessment year 2018-19 are also hereby quashed.
(iii) The matter is remitted back to the respondents for reconsideration in accordance with law.
(iv) Liberty is reserved in favour of the petitioner to furnish/submit additional pleadings and documents in support of its claim.
(v) The respondents are also directed to give an opportunity of personal hearing to the petitioner and the respondents is directed to proceed further to consider the claim of the petitioner in accordance with law .
(vi) All rival contentions are kept open and no opinion is expressed on the same. Sd/- JUDGE Srl.