SRI VENKAPPA CHANABASAPPA NAIKAR vs. THE ASSESSING OFFICER

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WP/9899/2022HC KarnatakaKAHC01019929202223 June 2022Bench: M.I.ARUN4 pages
AI SummaryRemanded

What did the High Court hold?

The tribunal set aside the assessment order, acknowledging the petitioner's age, non-receipt of postal notices, and difficulty with electronic verification. The matter was remanded back to the Assessing Authority for reconsideration.

What were the facts?

The petitioner, an elderly individual not proficient with computers, failed to receive postal notices regarding the re-opening of assessment for AY 2015-16 due to a change of address. Although he received an SMS intimation, his submissions were made after the deadline.

What were the issues?

Whether the assessment order passed without considering the assessee's belated objections, due to non-receipt of postal notices and technical difficulties, is valid.

Which sections of the Income-tax Act were involved?

Section 156

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 23RD DAY OF JUNE, 2022

BEFORE

THE HON'BLE MR. JUSTICE M.I.ARUN

W.P. NO.9899 OF 2022(T-IT)

BETWEEN:

SRI. VENKAPPA CHANABASAPPA NAIKAR S/O.C.N.AMMANNA AGED ABOUT 75 YEARS FLAT NO.101, 217 STERLING ORCHARDS, 5TH CROSS, C V RAMAN ROAD, SADASHIVAGAR, BENGALURU-560 080.

… PETITIONER (BY SRI. CHIDANANDA URS B.G, ADVOCATE)

AND:

THE ASSESSING OFFICER, WARD 6(3)(1) OFFICE OF THE INCOME TAX OFFICER BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560 095.

... RESPONDENT (BY SRI. K.V. ARAVIND, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED DIN AND ORDER DATED 24.03.2022 FOR THE ASSESSMENT YEAR 2015- 16 BY THE RESPONDENT AUTHORITY VIDE ANNEXURE- E AND ETC.,

THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY THE COURT MADE THE FOLLOWING:

ORDER

The case of the petitioner is that notices were issued to him regarding re-opening the assessment for the assessment year 2015-2016 and the said notices were sent electronically and also by post. However, due to change of address, he did not receive the notices sent by post and he being aged more than 70 years is not proficient in computer and was not in a position to verify the electronically sent notice. However, after receiving intimation regarding the same on his mobile by way of message, he filed necessary documents on 04.03.2022 and 08.03.2022. However, last date prescribed was 03.03.2022. As no explanation was given by 03.03.2022, the impugned order dated 24.03.2022 (vide annexure - E) to the writ petition has been passed by Assessing Authority without taking into consideration the submission made by the petitioner on 04.03.2022 and 08.03.2022. The instant writ petition is filed with a prayer to set aside the impugned assessment order and direct the Assessing Authority to consider the objections filed by the petitioner and pass appropriate orders in accordance with law.

2.

Learned counsel appearing for the Revenue submits that all the requirements under the law have been complied and notices have been sent accordingly and Department is not responsible if petitioner is not in a position to verify the notices which are sent electronically. He further submits that impugned order is passed based on the material available. However, he does not dispute the fact that the postal notice sent have not been received by the Assessee and he also does not dispute the fact that assessee is aged above 70 years.

3.

Admittedly, the objections filed by the petitioner has not been considered by the Assessing Authority and the assessment order is passed without taking the same into consideration. Given the peculiar facts and circumstances of the case, wherein the assessee being an aged person and he having not received the notices sent by post and not being in a position to effectively verify the notices sent electronically and there being a delay in making his submission, in the interest of justice, without making this as a precedent, given the facts and circumstances,

4 it is deemed appropriate to set aside the assessment order and remand the matter back to the authorities to consider the case of the petitioner by taking into consideration the reply and the documents filed by him by giving him necessary opportunity in accordance law.

4.

Hence, the following: ORDER i. The impugned assessment order in DIN and order No.ITBA/AST/S/147/2021- 22/1041517477 dated 24.03.2022 vide Annexure - E to the writ petition is hereby set aside. ii. The notice of demand under Section 156 of Income Tax Act dated 24.03.2022 in DIN & Notice No. ITBA/AST/S/156/2021- 22/1041518153 at Annexure - E2 to the writ petition is also set aside. iii. The matter is remanded back to Assessing Authority to consider the case of the petitioner after giving opportunity and decide the matter in accordance with law.

Accordingly, the writ petition stands disposed of.

Sd/- JUDGE AG

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