Wp/17192/2018 Of Jakka Srinivasulu Reddy v. The Principal Commissioner Of Income Tax - 4

IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 25 DAY OF FEBRUARY, 2020 BBREFOR THR HON'BLE MR. JUSTICE KRISHNA S.DIXIT| ,WRIT PETITION NO. 17192 OF 2018 (TIT) BRTWEEN: JAKKA SRINIVASULU REDDYAGED ABOUT 74 YEARS|NO 318, SRI SOUDHA,100 FEET ROAD,INDIRANAGAR,BANGALROE —- 5600038(SENIOR CITIZENSHIP NOT CLAIMED) _.. PRHTITION (BY SRI. VENKATESH G, FOR)SRI. M LAVA, ADVOCATES)SRI. M LAVA, ADVOCATES) AND: 1.THE PRINCIPAL COMMISSIONER OF INCOME TAX - 4BMTC DEPOT BUILDING,80 FEET ROAD, KORAMANGALA,BENGALURU - 5600095.BMTC DEPOT BUILDING,80 FEET ROAD, KORAMANGALA,BENGALURU - 5600095. 2 THE JOINT COMMISSIONER OF INCOME TAX (OSD)CIRCLE 4 (1) (1) ROOM NO 229,P FLOOR, BMTC DEPOT BUILDING |80 FEET ROAD, KORAMANGALA,BENGALURU — 560095.CIRCLE 4 (1) (1) ROOM NO 229,P FLOOR, BMTC DEPOT BUILDING |80 FEET ROAD, KORAMANGALA,BENGALURU — 560095. ... RESPONDENT (BY SRI. K V ARAVIND, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226)AND 227 OF THERE CONSTITUTION OF INDIA PRAYING TQUASH THE IMPUGNED ORDER GIVING EFFECT TO THEORDER OF THE COMMISSIONER OF INCOME -TAX(APPEALS)UNDER THE INCOME-TAX ACT, 1961 FOR THE ASSESSMENTYRKEAR YO11-12 DATED 30.03.2018 VIDE ANNX-A PASSED BTHE R-2 WITHOUT AFFORDING ADEQUATE OPPORTUNITY OFREPRESENTATION AND BRING HBARD TO THR PRHTITIONER. THISPE TITTIOCOMINGON|KORPRELIMINAR YHEARING IN ‘B’ GROUPTHIS DAY, THE COURT MADE THE)RKROLLOWING: ORDER Petitioner — Assessee is knocking at the doors of Writ|Courtforassailing|theAssessmentOrder|dated30.03.2018, a copy whereof is at Annexure-A made by thesecond respondent herein fastening the financial liabilityon him. 2 |After service of notice, the respondents having|entered appearance though their Panel Counsel, resist thewrit petition making submission in justification of theimpugned order. 3.|Having heard the learned counsel for the|parties and having perused the petition papers, this Courtis of a considered opinion that, reprieve needs to beeranted to the petitioner on the ground of violation ofprinciples of natural justice, inasmuch as, the notice dated26.03.2018 a copy whereot is at Annexure-F was shootedto the petitioner fixing 28.03.2018 at 11.50 am as the dateol hearing; as even by rocket speed, perhaps, the petitionerwould not have reached the destination assuming that thesaid notice was served on him at once. This is not a fairtreatment of the citizen at the hands of the Tax Officer,whatever be the circumstances. In view of the above, this writ petition succeeds in|part; a Writ of Certiorari issues quashing the impugnedorder; matter is remitted back to the second respondent forconsideration afresh, in accordance with law and aftergiving an opportunity of hearing to the petitioner. The time for compliance is three months from the)date oi first hearing. It is needless to mention that the second respondent|may solicit any information or documents from the side ofthe petitioner as may be required for due consideration ofthe remitted matter subject to the rider that in the guise ofsuch solicitation, delay shall not be brooked. BSV/ Sd/-|JUDGE