ARPITHA AGENCIES vs. ASSESSING OFFICER

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF DECEMBER, 2021 BEFORE THE HON’BLE MR.JUSTICE S.R.KRISHNA KUMAR W.P.No.21775 OF 2021(T-IT) BETWEEN: ARPITHA AGENCIES, NO.121/122, 10TH CROSS, 4TH MAIN, 4TH BLOCK, THYAGARAJA NAGAR, BANGALORE - 560 028, REP. BY ITS PARTNER, SRI BYRAPPA KUMAR. … PETITIONER (BY SRI M.V.SESHACHALA, SR. COUNSEL FOR SRI ARAVIND V.CHAVAN, ADV.) AND: 1. ASSESSING OFFICER,

INCOME TAX OFFICER,

NATIONAL E ASSESSMENT CENTRE,

NO.412-413, 1ST FLOOR,

OPP. METRO PILLAR NO.793,

DWARKA MOR,

NEW DELHI - 110 059. 2. JURISDICTIONAL ASSESSING OFFICER,

INCOME TAX OFFICER,

WARD - 6 (2) (3),

BMTC BUILDING,

80 FEET ROAD KORAMANGALA,

BENGALURU - 560 095.

2 3. PRINCIPAL COMMISSIONER OF INCOME TAX-6,

BMTC BUILDING,

80 FEET ROAD KORAMANGALA,

BENGALURU - 560 095.

… RESPONDENTS (BY SRI E.I.SANMATHI, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ASSESSMENT ORDER DATED 24.09.2021 PASSED BY RESPONDENT NO.1 VIDE ANNEXURE-G AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING: ORDER 1. In this petition, petitioner seeks quashing of the impugned assessment order dated 24.09.2021 at Annexure-G passed by respondent No.1 and for other reliefs. 2. In addition to reiterating the contentions urged in the petition and the documents produced, learned Senior Counsel appearing for the petitioner invites my attention to the representation dated 27.08.2021 at Annexure-E2 submitted by the petitioner to the notice dated 25.08.2021 issued by respondent No.1 wherein the petitioner had informed respondent No.1 that due to technical glitches and constraints, certain information was not getting uploaded onto the portal/website of

3 the department and due to the said glitches/ restrictions/constraints, petitioner was unable to upload the information in relation to all aspects of the matter and accordingly, the petitioner couldnot provide the information/documents as sought for by the respondent No.1. 3. It is the grievance of the petitioner that since the information/documents could not be uploaded/furnished by the petitioner to respondent No.1 by uploading the same on the portal/website of the department, respondent No.1 has proceeded to pass the impugned order on the premise that necessary documents for the purpose of establishing the claim of the petitioner had not been made available by the petitioner and consequently, his claim could not be considered. It is submitted that if one more opportunity is granted to the petitioner, he would make necessary arrangements to either upload the information/documents on the portal/website of the department or furnish/produce the hard/physical copies of the same before respondent No.1 who is to be accordingly directed to reconsider the matter afresh by setting aside the impugned order.

4 4. Per contra, learned counsel for the respondents, while refuting the various contentions urged in the petition, submits that since petitioner did not upload the relevant information/documents prior to passing of the impugned order, respondent No.1 was left with no option, but to pass the impugned order which does not warrant interference by this Court in the present petition. 5. Though several contentions have been urged by both the sides in support of their respective claim, a perusal of the aforesaid representation dated 27.08.2021 at Annexure-E2 as well as the impugned assessment order dated 24.09.2021 will indicate that respondent No.1 has proceeded on the premise that the petitioner had not furnished/uploaded the relevant information/documents prior to passing of the impugned order. Under these circumstances, in view of the specific assertion on the part of the petitioner that he could not upload/furnish the relevant information/documents prior to passing the impugned order on account of the technical glitches/constraints in the website/portal coupled with the undertaking given by the petitioner before this Court that he would furnish/upload the

5 relevant information/documents if one more opportunity is granted to him, in the interest of justice, I deem it just and appropriate to set aside the impugned order and remit the matter back to respondent No.1 for reconsideration afresh after providing an opportunity in favour of the petitioner to provide/furnish the relevant information/documents by either uploading the same on the website/portal or by furnishing hard/physical copies of the same to the respondent No.1. 6. In the result, I pass the following: ORDER (i) The petition is allowed. (ii) The impugned assessment order dated 24.09.2021 at Annexure-G passed by respondent No.1 is hereby set aside. (iii) The matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law after providing an opportunity to the petitioner to upload/furnish the relevant information/documents either by uploading the same on the website/portal or by furnishing

6 hard/physical copies of the same to respondent No.1. (iv) Respondent No.1 is also directed to provide an opportunity of hearing to the petitioner and thereafter conclude the proceedings in accordance with law. (v) All rival contentions are kept open and no opinion is expressed on the same. Sd/- JUDGE PKS