Wp/10843/2023 Of Smt Neelappa Prema v. The Principal Commissioner Of Income Tax

Digitallysigned byCHANDANAB MLocation:High CourtofKarnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25 DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO.10843 OF 2023 (TIT) BETWEEN: SMT. NEELAPPA PREMA, W/O SRI YUVARAJ, AGED ABOUT 48 YEARS, R/AT NO.161, 4 CROSS, 8 MAIN ROAD, 14 BLOCK NAGARBHAVI, BENGALURU – 560 091. …PETITIONER (BY SMT. BHARGAVI S.V., FOR SRI. MALLAHAR RAO, ADVOCATES) AND: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX C.R. BUILDING NO.1, QUEENS ROAD, BANGALORE – 560 001. 2. THE INCOME TAX OFFICER CENTRAL CIRCLE 2(4), BANGALORE – 560 001. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DATED 30.03.2023 PASSED BY 2 RESPONDENT IN ORDER NO. ITBA/AST/S/147/2022-23/1051692713(1) VIDE ANNEXURE-C AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM:HON'BLE MR JUSTICE S.R.KRISHNA KUMAR NC: 2025:KHC:17200 ORAL ORDER This petition is directed against the impugned order dated 30.03.2023 vide Annexure-C passed by respondent No.2 under Section 147 read with Section 144 of the Income Tax Act, 1961 [for short, ‘the Act’]. 2. Heard learned counsel for the petitioner and the learned counsel for the respondents and perused the material on record. 3. The material on record discloses that the petitioner is an individual assessee who filed return of income for the Assessment Year 2016-17. Pursuant to the impugned proceedings, the respondents are said to have issued notice under Section 144A(d) of the Act and since the petitioner had not submitted any reply to the said notice/show cause notice, the respondents proceeded to pass the impugned ex parte order, aggrieved by which the petitioner is before this Court by way of present petition. 4. A perusal of the impugned order will indicate that the respondents have come to the conclusion that principles of natural justice had been complied with since sufficient and reasonable NC: 2025:KHC:17200 opportunity had been provided to the petitioner prior to passing the impugned order. However, in view of the specific assertion on the part of the petitioner that due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner was not in a position to submit reply along with the documents to the notice/show cause notice and participate in the proceedings, in order to provide one more opportunity to the petitioner and by adopting justice oriented approach, I deem it just and appropriate to set aside the impugned order and remit the matter back to the respondent for reconsideration afresh in accordance with law. In the result, the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order at Annexure – C dated 30.03.2023 passed by respondent No.2 is hereby quashed. (iii) The matter is remitted back to respondent No.2 for reconsideration afresh in accordance with law. (iv) Liberty is reserved in favour of the petitioner to submit his reply, documents etc., before - 4 - NC: 2025:KHC:17200 WP No. 10843 of 2023 respondent No.2, who shall consider the same and proceed further in accordance with law after providing an opportunity of personal hearing to the petitioner. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 1