Wp/20933/2021 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.20933 OF 2021 (TIT) BETWEEN:| SRI. G. SATISH KUMAR.SON OF GANGADHAR M.N.,.AGED ABOU! 47 YEARS,RESIDINT AT NO.13, 1 CROSS,PREMME GOWDA BLOCK,J.C. NAGAR, BENGALURU-560 OOG6. PETITIONER (BY SRI GAUTAM S. BHARADWAJ, ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX,3 FLOOR, CENTRAL REVENUE BUILDING, |QUEENS ROAD, BENGALURU-560 001..3 FLOOR, CENTRAL REVENUE BUILDING, |QUEENS ROAD, BENGALURU-560 001.. 2. THE DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(1), BENGALURU-9560 007. RESPONDENT (BY SRI K.V.ARAVIND, ADVOCATE) THIS W.P. IS. FILED UNDER ARTICLES 226 AND 2277OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THEIMPUGNED ORDER DATED 27.09.2021 PASSED BY [HEDEPUTY COMMISSIONER OF INCOME TAX CENTRAL|CIRCLE|ANNEXEDAS>ANNEXKURE-AAND|THE.CONSEQUENTIAL DEMAND NOTICE DATED 27.09.2071PRODUCED AS ANNEXKURE-B AND ETC. THIS W.P. COMING ON FOR PRELIMINARY HEARING.IN B GROUP, THIS DAY, ITHE COURT MADE THE,FOLLOWING:-| ORDER in this petition, the petitioner seeks quasning of the|Impugned order at Annexure-A dated 27.09.2021 and the.consequentialdemand . noticat Annexure-B adated2/.09.2021 passed by respondent No.2. DD Heard learned counsel for the_ petitioner,learnea counsel for the respondent and perused tnematerial on record. | 3.In|adaitiontOreiteratingtnevarious|contentions urged in the petition and referring to thedocuments produced by the petitioner, learned counsel forthe petitioner invites my attention to the notice issued byrespondent No.2 under section 142(1) of the Income laxAct, 1961 dated 09.09.2021 In order to contend that onaccount of the serious illnesses and ailments viz., liver andbrain tumor of his wife, who was undergoing treatment for|thesaldailments,thepetitioner appearedopeforerespondent No.2 and requested nim to grant reasonabletime 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 onaccount 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.impugnedorder.andissued|consequential notice,aggrieved by wnicn the petitioner is before this Court byway of the present petition. It Is also submitted that If anopportunity is granted, even on the merits of nis claim, thepetitioner will place sufficient material and also produceadaitional material to substantiate nis claim/detence beforerespondent No.2, If an opportunity is given to the petitionerto produce the same by setting aside the orders andanotices and remit the matter back to respondent No.2. | 4 |Percontra,jearnedcounse|fortnerespondents submitted that sufficient opportunity had|already been granted In favour of the petitioner, wno did not avail the same and as such, there Is no merit in the petition ana the same ts liable to be dismissed. 4 |Percontra,jearnedcounse|fortnerespondents submitted that sufficient opportunity had|already been granted In favour of the petitioner, wno did not avail the same and as such, there Is no merit in the petition ana the same ts liable to be dismissed. 5 _Tnougn several contentions nave been urged|by the petitioner on merits and on the ground of violation ot principles of natural justice, it Is relevant to state that atparagraph 5 of the Memorandum of Petition, the petitioner|nas specifically stated that his wife is suffering from liverana brain tumor and was undergoing treatment andaconsequently, pursuant to the notice datead 09.09.2021passed under Section 142(1) of the IT Act, the petitioner|appeared 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 thepetitioner, | am of tne considered opinion that In the interestof justice, it Is just and proper to set aside the impugned.order and notices and remit the matter back to respondentNo.1 by providing one more opportunity to the petitioner toproduce the books of accounts and other documents in.support of nis claims/defences. Under these circumstances, without expressing any opinion on the merits of the claim otf the petitioner, | deem it just and proper to set aside theImpugned order and notices and remit the matter back torespondent No.2 for re-consideration afresh, in accordancewith law. 6.|in the result, | pass the following: ORDER (1)Tne petition is hereby|allowed (II)|Tne)Impugnedorderbearing|No.ITBA/AS T/M/153A/2021-22/1035944816(1) dated2f.09.2021 at Annexure-A and the consequentialdemand notice bearing No.I|TBA/AST/M/153A/202122/1035944821(1) dated 27.09.2021 at Annexure-Bpassed by respondent No.2, are hereby set aside. — (Ill) The matter is remitted back to respondent No.2 for|reconsideration atresn after providing one moreopportunitytOtne.petitionertO|filenis|defence/opjectionsand.tO substantiatenis|claim/defence by producing the books of accounts,|documents etc., before respondent No.2. (IV) The.petitionerundertakesto AaDDPEdbeforerespondent No.2 on 10.01.2022 without awaitingfurther notice from respondent No.2. (Vv)All rival contentions on merits/demerits are kept open and no opinion is expressed on the same. SD/- JUDGE BMC