Wp/19119/2025 Of Sri. Dumpa Brahmananda Reddy v. The Income Tax Officer

HC-KAR IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2 DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ -WRIT PETITION NO. 19119 OF 2025 (TIT)BETWEEN: SRI.DUMPA BRAHMANANDA REDDY AGED ABOUT 61 YEARS NO.57/2, BSR POULTRY FARM P B ROAD, GOLLARAHATTI VILLAGE DAVANGERE -577002 (BY SRI.RAVI SHANKAR.S.V., ADVOCATE) …PETITIONER AND: 1.THE INCOME TAX OFFICERWARD- I DAVANGERE -577002 2.NATIONAL FACELESS ASSESSMENT CENTREREP. BY ADDITIONAL /JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX /INCOME TAX OFFICER Digitally signedINCOME TAX DEPARTMENT by SHWETHARAGHAVENDRAMINISTRY OF FINANCE Location: HIGHROOM NO.401, 2 FLOOR, E-RAMP COURT OFJAWAHARLAL NEHRU STADIUM KARNATAKADELHI -11003 …RESPONDENTS (BY SRI.M.DILIP., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER PASSED U/S 143(3) R.W.S 144B DTD. 15.03.2024 BEARING DIN ITBA/AST/S/143(3)/2023-24/1062660837(1) PASSED BY THE R-2 HC-KAR FOR THE ASSESSMENT YEAR 2022-23 HEREIN MARKED AS ANNEXURE-A AND ETC. THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM:HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1.Sri.M.Dilip., learned counsel is directed to accept notice for respondents No.1 and 2. 2.The Petitioner is before this Court seeking for the following reliefs: 1.To issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the order passed u/s 143(3) r.w.s. 144B dated 15.03.2024 bearing DIN:ITBA/AST/S/143(3)/2023-24/1062660837(1) passed by the R2 for the assessment year 2022-23 herein marked as Annexure-A. of a writ of certiorari quashing the order passed u/s 143(3) r.w.s. 144B dated 15.03.2024 bearing DIN:ITBA/AST/S/143(3)/2023-24/1062660837(1) passed by the R2 for the assessment year 2022-23 herein marked as Annexure-A. 2.Issue a writ or certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 02.09.2024 issued u/s 272A(1)(d) of the Act bearing DIN and Notice No. ITBA/PNL/F/272A(1)(d)/2024-25/1068256919(1) by the R2 for the assessment year 2022-23 herein marked as Annexure-A1. a writ of certiorari quashing the penalty order dated 02.09.2024 issued u/s 272A(1)(d) of the Act bearing DIN and Notice No. ITBA/PNL/F/272A(1)(d)/2024-25/1068256919(1) by the R2 for the assessment year 2022-23 herein marked as Annexure-A1. 3.Issue a writ or certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 20.09.2024 issued u/s 270A of the Act bearing DIN and Notice No. ITBA/PNL/F/270A/2024-25/1068923399(1) by the R2 for the assessment year 2022-23 herein marked as Annexure-A2. a writ of certiorari quashing the penalty order dated 20.09.2024 issued u/s 270A of the Act bearing DIN and Notice No. ITBA/PNL/F/270A/2024-25/1068923399(1) by the R2 for the assessment year 2022-23 herein marked as Annexure-A2. WP No. 19119 of 2025 4.And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity. deems fit and proper in the interest of justice and equity. 3.The grievance of the petitioner in the present petitioner is that Assessment Order has been passed disallowing the expenses incurred for conversion of the property and improvement of the property on the ground that necessary documents have not been furnished. the property and improvement of the property on the ground that necessary documents have not been furnished. 4.Sri.Ravi Shankar.S.P., learned counsel for the petitioner submits that; petitioner submits that; WP No. 19119 of 2025 4.And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity. deems fit and proper in the interest of justice and equity. 3.The grievance of the petitioner in the present petitioner is that Assessment Order has been passed disallowing the expenses incurred for conversion of the property and improvement of the property on the ground that necessary documents have not been furnished. the property and improvement of the property on the ground that necessary documents have not been furnished. 4.Sri.Ravi Shankar.S.P., learned counsel for the petitioner submits that; petitioner submits that; 4.1.Though certain documents were furnished, certain documents could be furnished in the translated form in as much as most of those documents have been issued by the local government authorities and as such was required to be submitted in English language before the Income Tax Department. certain documents could be furnished in the translated form in as much as most of those documents have been issued by the local government authorities and as such was required to be submitted in English language before the Income Tax Department. 4.2.His submission is that since the assessment is faceless, the documents could not be explained faceless, the documents could not be explained NC: 2025:KHC:23659 WP No. 19119 of 2025 and if the same could have been explained, the Assessing Authority would have come to a different conclusion. different conclusion. 5.Learned counsel for respondents would however submit that there is enough and more opportunity has been granted to the petitioner, which has not been utilized, in as much as the first notice was issued in the year 2023, the petitioner had enough and more time to translate the documents and furnish the same in the English language. The petitioner not having availed of the same, no indulgence is required to be extended by this Court in relation to the present order. has been granted to the petitioner, which has not been utilized, in as much as the first notice was issued in the year 2023, the petitioner had enough and more time to translate the documents and furnish the same in the English language. The petitioner not having availed of the same, no indulgence is required to be extended by this Court in relation to the present order. 6. Having gone through the impugned assessment order, it is seen that the expenses which have been incurred are for water supply and UGD facilities, electrification of layout, land leveling and road which order, it is seen that the expenses which have been incurred are for water supply and UGD facilities, electrification of layout, land leveling and road which have been disallowed. These expenses are also some of the basic expenses required for a layout to be formed and sold by the Petitioner-Assessee and ought to have been taken into consideration by the of the basic expenses required for a layout to be formed and sold by the Petitioner-Assessee and ought to have been taken into consideration by the - 5 - Assessing Authority. The same not having been done, apparently on account of the documents not being in English language, I am of the considered opinion that an opportunity would have to be granted to the petitioner to furnish all the translated copies, so as to enable the Assessing Authority to consider the said documents. Learned counsel for the petitioner submits that given 30 days’ time the petitioner would furnish all the documents already supplied and any additional documents that the petitioner wishes to rely upon in support of the expenses incurred by the petitioner in English language. 8. Learned counsel for respondent submits that the portal will be activated in one week time from today to enable the petitioner to submit the said documents. 9.In that view of the matter, I pass the following; ORDER i.The writ petition is allowed. HC-KAR ii. Learned counsel for the petitioner submits that given 30 days’ time the petitioner would furnish all the documents already supplied and any additional documents that the petitioner wishes to rely upon in support of the expenses incurred by the petitioner in English language. 8. Learned counsel for respondent submits that the portal will be activated in one week time from today to enable the petitioner to submit the said documents. 9.In that view of the matter, I pass the following; ORDER i.The writ petition is allowed. HC-KAR ii. A certiorari is issued, order dated 15.03.2024 bearing DIN:ITBA/AST/S/143(3)/2023-24/1062660837(1) passed by Respondent No.2 for the assessment year 2022-23 at Annexure-A, penalty order dated 02.09.2024 bearing DIN and Notice No. ITBA/PNL/F/272A(1)(d)/2024-25/1068256919(1) passed by Respondent No.2 for the assessment year 2022-23 at Annexure-A1 and penalty order dated 20.09.2024 DIN and Notice No. ITBA/PNL/F/270A/2024-25/1068923399(1) passed by Respondent No.2 for the assessment year 2022-23 at Annexure-A2, are hereby quashed. iii. The matter is remitted to respondent No.2 for a fresh consideration of the basis of the documents furnished by the petitioner as indicated above. SR/List No.: 1 Sl No.: 17 SD/- (SURAJ GOVINDARAJ) JUDGE