Wp/20880/2021 Of Sri G Satish Kumar v. The Principal Commissioner Of Income Tax

IN THE HIGH COURT OF KARNATAKA, BENGALURUDATED THIS THE 2 DAY OF DECEMBER, 2021 BEFORE THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR);WRIT PETITION No.20880 OF 2021 (TIT) BETWEEN: SRI. G. SATISH KUMAR,SON OF GANGADHAR M.N.,AGED ABOUT 47 YEARS,RESIDINT AT NO.13, 1 CROSS,PREMME GOWDA BLOCK,J.C. NAGAR, BENGALURU-560 O06. _ PETITIONER (BY SRI GAUTAM S. BHARADWAJ, ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX,3 FLOOR, CENTRAL REVENUE BUILDING,QUEENS ROAD, BENGALURU-560 0071.3 FLOOR, CENTRAL REVENUE BUILDING,QUEENS ROAD, BENGALURU-560 0071. 2. THE DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(1), BENGALURU-560 001..CENTRAL CIRCLE-2(1), BENGALURU-560 001.. RESPONDENT (BY SRI K.V.ARAVIND, ADVOCATE) | THIS W.P. IS. FILED UNDER ARTICLES 226 AND 227.OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THEIMPUGNED ORDER DATED 27.09.2021 PASSED BY THEDEPUTY COMMISSIONER OF INCOME TAX CENTRALCIRCLE.ANNEXED.AS|ANNEXKURE-AAND,THECONSEQUENTIAL DEMAND NOTICE DATED 27.09.2071PRODUCED AS ANNEXURE-B AND ETC. THIS W.P. COMING ON FOR PRELIMINARY HEARING.IN 'B’ GROUP, THIS DAY, THE COURT MADE THEFOLLOWING:- ORDER In this petition, the petitioner seeks quashing of theimpugned order at Annexure-A dated 27.09.2021 and the|consequential demand notice atAnnexure-B~ dated2/.09.2021 passed by respondent No.2. |Heard learned counsel for the petitioner,learned counsel for the respondent and perused the!material on record. | 3.|In.aadaitiontoreiteratingtnevariouscontentions urged in the petition and referring to the|documents produced by the petitioner, learned counsel for|the petitioner invites my attention to the notice issued by |respondent No.2 under Section 142(1) of the Income Tax|Act, 1961 dated 09.09.2021 in order to contend that onaccount of the serious tIIhesses and ailments viz., liver andbrain tumor of his wife, wno was undergoing treatment for|tnesald|ailments,thepetitionerappearedbeforerespondent No.2 and requested him to grant reasonable|time of 30 days to submit the books of accounts and other|documents in answer to the aforesaid notice. It Is the. grievance of the petitioner that his inability and omission to produce the documents, books of accounts etc., in|response to the aforesaid notice dated 09.09.2021 was on|account of bonafide reasons, unavoidable circumstances|and sufficient cause and consequently, he was not In a|position to produce the said documents prior to 27.09.2021,on which day respondent No.2 proceeded to pass the|impugnedorderandissued|consequential|notice,aggrieved by which the petitioner is before this Court by|way of the present petition. It Is also submitted that If an|opportunity is granted, even on the merits of nis claim, the|petitioner will place sufficient material and also produce|adaitional material to substantiate nis claim/detence before|respondent No.2, tf an opportunity is given to the petitioner|to produce the same by setting aside the orders and|notices and remit the matter back to respondent No.2. A |Per.contra,learnedcounsel|for.tnerespondents submitted that sufficient opportunity had_already been granted in favour of the petitioner, who did not| avail the same and as sucn, there is no merit in the petitionand the same Its liable to be dismissed. A |Per.contra,learnedcounsel|for.tnerespondents submitted that sufficient opportunity had_already been granted in favour of the petitioner, who did not| avail the same and as sucn, there is no merit in the petitionand the same Its liable to be dismissed. 5 |Though several contentions nave been urged|by the petitioner on merits and on the ground of violation of|principles of natural justice, it is relevant to state that at|paragraph 5 of the Memorandum of Petition, the petitioner|has specifically stated that his wife is suffering from liver|and brain tumor and was undergoing treatment and|consequently, pursuant to the notice dated 09.09.2021|passed under Section 142(1) of the IIT Act, the petitionerappeared before respondent No.2 and requested granting|of 30 days time to submit the books of accounts and other|documents. In view of the specific assertion of the|petitioner, | am of the considered opinion that in the interest|of justice, it is just and proper to set aside the impugned|order and notices and remit the matter back to respondent|No.1 by providing one more opportunity to the petitioner to produce the books of accounts and other documents in|support of his claims/defences. Under these circumstances,without expressing any opinion on the merits of the claim of| the petitioner, | deem it just and proper to set aside the|impugned order and notices and remit the matter back to|respondent No.2 for re-consideration afresh, in accordance|with law. 6.In the result, | pass the following: ORDER (i)The petition is hereby|allowed (il)Tneimpugnedorderbearing|No. ITBA/AS T/S/153A/2021-22/1035946607(1) date2/.09.2021 at Annexure-A and the consequentialdemand notice bearing No.ITBA/ASI/S/156/2021-22/1035946621(1) dated 27.09.2021 at Annexure-Bpassed by respondent No.2, are hereby set aside.No. ITBA/AS T/S/153A/2021-22/1035946607(1) date2/.09.2021 at Annexure-A and the consequentialdemand notice bearing No.ITBA/ASI/S/156/2021-22/1035946621(1) dated 27.09.2021 at Annexure-Bpassed by respondent No.2, are hereby set aside. (Il)The matter is remitted back to respondent No.2 forreconsideration afresh after providing one moreopportunitytO the.petitioner{Oofilenisdetence/objectionsand|tosubstantiatenisclaim/defence by producing the books of accounts,documents etc., before respondent No.2.reconsideration afresh after providing one moreopportunitytO the.petitioner{Oofilenisdetence/objectionsand|tosubstantiatenisclaim/defence by producing the books of accounts,documents etc., before respondent No.2. (iv)The!petitionerundertakes{oOappedlbeforerespondent No.2 on 10.01.2022 without awaiting| further notice from respondent No.zZ. (Vv)All rival contentions on merits/demerits are kept open and no opinion is expressed on the same. SD/- JUDGE BmMc