Wp/23404/2022 Of Sreeramappa v. The Additional / Joint/ Deputy /Asst Commissioner Of Income Tax

Digitally signed byVIJAYA PLocation: HighCourt ofKarnataka -1- NC: 2023:KHC:262/7WP No. 23404 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURUDATED THIS THE 27 DAY OF JULY, 20235 BEFORETHE HON'BLE MR JUSTICE S SUNIL DUTT YADAV&WRIT PETITION NO. 23404 OF 2022 (TIT)BETWEEN: 1.SREERAMAPPAS/O SRI. KRISHNAPPAAGED ABOUT 5/7 YEARSKHADRIPURAMULBAGAL - 563 131. —. PETITIONER (BY SRI. RAMA MURTHY R., ADVOCATE) AND: 1.THE ADDITIONAL/ JOINT/ DEPUTY /'ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICERNATIONAL FACELESS ASSESSMENT CENTERDELHI - 110 OOL]D2THE INCOME TAX OFFICERWARD-1KOLAR - 563 101 _. RESPONDENTS (BY SRI. E.I. SANMATHI., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 22726 AND 227 OF THCONSTITUTION OF INDIA, PRAYING TO QUASH THE EX-PARTYORDER OF RE-ASSESSMENT DTD 25.03.2022 MADE U/S. 147 R.W.S..144 R.W.S 144B OF THE ACT, BY THE R-1 (ANNEXURE-C)[ITBA/AST/S/147/2021-22/1041661618(1)] TO THIS WRIT PETITIONAND ETC, THIS W.P. COMING ON FOR PRELIMINARY HEARING IN ‘B'|GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: -).- ORDER Petitioner has sought for setting aside of the ex-parteorder of reassessment dated 25.03.7022 at Annexure-C aswell as the orders of penalty at Annexures-E and F.. ? Learnedcounsel.appearing|for|petitioner|submits that the petitioner is an agriculturist and was notan assessee and accordingly, the notice sent throughe-mode did not come to the notice of the petitioner.Petitioner, nowever, submits that the present proceedings|are relating to the assessment year 2015-16 and that the.identical proceedings as regards the petitioner for theassessment year 2014-15 has been set aside in another|writ petition pearing W.P.No. 23456/2022 and consequent|CO thepetition.beingallowed,|thepetitionerhas|participated in the proceedings which would reflect his)bonafides and taking note of the said order as well as the.order in W.P.No0.23424/2022 of the same assessee for theassessment year 2017-18, the proceedings in the present|case also may be set aside. -3- ‘3Taking note of the said orders and also that the|petitioner was not an assessee, the contention of the.petitioner that there was no notice to him requires)acceptance. It would meet the ends of justice, ifproceedings are reopened and the petitioner is granted an|opportunity while taking note of the submission that thepetitioner has been participating in the proceedings for the|assessment year 2018-19 that have been initiated. 4Accordingly, the order of reassessment dated25.03.2022 at Annexure-C as well as the orders of penaltyat Annexures-E and F are set aside. The matter is-relegated to the stage of filing of objections to the notice)under Section 148 of the Income Tax Act. All contentions|of the petitioner are kept open and the petitioner isrequired to co-operate with the proceedings. 5.In light of the above, petition isdisposed off Sd/- JUDGE|