LATE SRI GUNDAL KRISHNAPPA SETTY NAGARAJ SETTY vs. NATIONAL FACELESS ASSESSMENT CENTRE

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WP/1238/2022HC KarnatakaKAHC01003232202225 January 2022Bench: S SUNIL DUTT YADAV3 pages
AI SummaryRemanded

What did the High Court hold?

The Court acknowledged the petitioner's difficult circumstances, including her widowhood and the pandemic. It granted her an opportunity to participate in the proceedings by setting aside the assessment order and demand notice.

What were the facts?

The petitioner's husband, the assessee, died before the due date for filing the return. The petitioner, a widow, faced difficulties in responding to notices due to the pandemic and her husband's untimely death.

What were the issues?

Whether the assessment order and demand notice should be quashed considering the assessee's death prior to filing the return and the petitioner's inability to respond due to personal circumstances and the pandemic.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 156

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF JANUARY, 2022 BEFORE THE HON'BLE MR. JUSTICE S. SUNIL DUTT YADAV WRIT PETITION NO.1238 OF 2022 (T - IT) BETWEEN: Late Sri Gundal Krishnappa Setty Nagaraj Setty, Rep. by Legal Representative Smt.G.N. Vedavathi, Aged about 70 years, Prop: Mahalakshmi Stores Depot, Akkamahadevi Road, P.J.Extension, Davanagere - 577 001. … Petitioner (By Sri.Shreehari Kutsa,, Advocate) AND: 1. National Faceless Assessment Centre,

Rep. by Principal Chief Commissioner of Income Tax (NcAC)

Room No.401, 2nd Floor, E-Ramp,

Jawaharalal Nehru Stadium,

Delhi - 110 003. 2. Income Tax Officer,

Ward - 1(5),

Davanagere. ...Respondents (By Sri.K.V.Aravind, Advocate) *****

2 This Writ Petition is filed under Articles 226 and 227 of the Constitution of India praying to quash the order of Assessment passed under Section 147 R.W.S.144 of the Income Tax Act, 1961 dtd 13.09.2021 passed by the R-1 vide Annexure-A and etc. This Writ Petition coming on for Orders, this day, the Court made the following: O R D E R The petitioner has sought for issuance of writ of certiorari seeking quashing of the Order of Assessment passed under Section 147 R/w Section 144 of the Income Tax Act, 1961 dated 13.09.2021 passed by the respondent No.1 at Annexure- A. The petitioner has also sought for setting aside of the consequential Notice of demand dated 13.09.2021 issued under Section 156 of the Income Tax Act at Annexure- B. 2. The petitioner submits that her husband who was an Assessee died on 09.07.2017 prior to the date of filing of return which was 30.09.2017. It is further submitted that the petitioner brought to the notice of the Authority

3 regarding death of her husband and Notice has been issued. It is submitted that in light of the pandemic and untimely death of her husband, she was not in a position to take appropriate steps for consultation with the professional Charted Accountant to put forth her response. 3. Taking note of the peculiar facts of the case including that the petitioner is a widow and also the pandemic situation, it would meet ends of justice if another opportunity is given to the petitioner to participate in the proceedings. 4. Accordingly, the Order of Assessment at Annexure- A and Notice of demand at Annexure- B are set aside. Matter is remitted to respondent No.1 for fresh proceedings. Accordingly, the matter is relegated to the stage of filing of return pursuant to the 148 proceedings. Sd/- JUDGE PN

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