Wp/14929/2024 Of Shri Veeranjaneya Swamy Trust v. The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax

Digitallysigned byVIJAYA PLocation:HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19 DAY OF JUNE, 2024 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV -WRIT PETITION NO. 14929 OF 2024 (TIT) BETWEEN: 1. SHRI VEERANJANEYA SWAMY TRUST MANCHNAYAKANAHALLI DHAKALE HANUMANTHANAGARA MANCHNAYAKANAHALLI DHAKALE HANUMANTHANAGARA BIDADI HOBLI RAMANAGARA - 562 109 KARNATAKA (REPRESENTED BY ITS TRUSTEE MR M THIMME GOWDA S/O LATE MUTHE GOWDA AGED ABOUT 78 YEARS) UNREGISTERED TRUST. … PETITIONER (BY SRI. NARENDRA KUMAR J., ADVOCATE) AND: 1. THE ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX INCOME TAX OFFICER, ASSISTANT COMMISSIONER OF INCOME TAX INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2 FLOOR E-RAMP, JAWARHARLAL NEHRU STADIUM DELHI - 110 003 2. THE INCOME TAX OFFICER WARD 1, SRIRAMA COMPLEX 1 FLOOR, OPP DISTRICT COURT OLD BM ROAD, RAMNAGARA KARNATAKA - 562 159 1 FLOOR, OPP DISTRICT COURT OLD BM ROAD, RAMNAGARA KARNATAKA - 562 159 … RESPONDENTS (BY SRI. M. DILIP, JUNIOR STANDING COUNSEL) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO A) QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE THE IMPUGNED ASSESSMENT ORDER VIDE ITBA/AST/S/147/2023- 24/1063532441(1), DATED 27.03.2024 ISSUED BY THE LEARNED FIRST RESPONDENT UNDER SECTION 147 R.W.S 144 R.W.S 144B FOR AY 2019-20, ENCLOSED IN ANNEXURE A AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Petitioner has sought for setting aside of the order passed under Section 147 read with Section 144B of the Income Tax Act, 1961 (for short 'the Act') for the assessment year 2019-20 at Annexure-A. Petitioner has also sought for setting aside the demand notice at - 3 - NC: 2024:KHC:21962 WP No. 14929 of 2024 Annexure-B; penalty notices at Annexures-C, C1, C2 and the order under Section 148-A(d) of the Act at Annexure-E. 2.Learned counsel for the petitioner submits that the e-mail ID for the purpose of communication that was made for the Income Tax Portal was the e-mail ID of one of the employees who was actually not connected with the operations of the temple trust and even otherwise, not conversant with the income tax proceedings. It is submitted that in light of the same, none of the notices that were made out to the petitioner were received by the petitioner as is evident from the table annexed along with the order at Paragraph No.2. It is further submitted that even otherwise, the time stipulated in the show cause notice dated 12.03.2024 providing time for making out a reply was only one day which time is insufficient and has caused prejudice. 3.Perused the impugned order. 4.The show cause notice not being served is evident from the mark 'not received'. The proceedings have progressed without participation of the petitioner and in the absence of any reply, has culminated in the order of assessment. 5.Taking note of the submission made by the learned counsel for the petitioner regarding the e-mail ID being furnished, is that of the employee who was not conversant with the management of the temple trust, it would meet the ends of justice by affording another opportunity to the petitioner to participate in the proceedings while also noticing that the last of the show cause notice provides only one day for making out a reply. 6.In light of the facts made out, the matter is remitted to the stage of reply to the notice under Section 148A(b) of the Act. 7.Accordingly, the assessment order at Annexure- A, demand notice at Annexure-B; penalty notices at NC: 2024:KHC:21962 WP No. 14929 of 2024 Annexures-C, C1, C2 and the order under Section 148- A(d) of the Act at Annexure-E, are all set aside. 8.Accordingly, the writ petition is disposed off. Sd/- JUDGE VP