Wp/101707/2022 Of Vimal Promoters And Developers Pvt. Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 22 DAY OF APRIL, 2022 BEFORE THE HON'BLE MR JUSTICE N.S.SANJAY GOWDA -WRIT PETITION No.101707/2022 (TIT) BETWEEN: THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI AND QUASH THE IMPUGNED ASSESSMENT ORDER AND DEMAND 20-04-2021 VIDE ANNEXURE-A AND B PASSED BY THE SECOND RESPONDENT IT DEPT. NATIONAL E- ASSESSMENT WP No. 101707 of 2022 CENTRE, DELHI IN THE INTEREST OF JUSTICE AND EQUITY AND ETC., THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER In this writ petition, Annexures-A and B, the orders of assessment and a consequential demand has been challenged principally on the ground that the petitioner was not afforded an opportunity of hearing before the special order was passed. 2.Learned counsel for the Revenue submitted that notices were sent by e-mail to the registered e-mail address and since there was no response, the impugned order was passed. 3.The above facts indicate that admittedly, the petitioner was not afforded an opportunity of hearing as contemplated under the Income Tax Act and Rules and as a consequence, the order of assessment and the consequential demand made cannot be sustained and the same are accordingly quashed. WP No. 101707 of 2022 4.The matter shall stand remanded to the 2[nd]respondent who shall afford an opportunity of hearing to the petitioner and thereafter pass an appropriate order in accordance with law. 5.Writ petition is accordingly allowed. (Sd/-) JUDGE Jm/-