Wp/28024/2023 Of Smt.tejal Milan Parikh v. The Deputy Commissioner Of Income Tax

Digitallysigned byVANDANA SLocation:HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8 DAY OF JANUARY, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 28024 OF 2023 (TIT) BETWEEN: SMT. TEJAL MILAN PARIKH AGED ABOUT 43 YEARS, RESIDING AT NO.1081/31, 1 FLOOR, GOLDEN BLOSSOM, 18 A MAIN, 5 BLOCK, RAJAJINAGAR, BANGALORE 560 010. …PETITIONER (BY SRI. R. CHANDRASHEKAR AND SRI. KASHINATH KALMATH, ADVOCATES) AND: THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SHARADHA BUILDING,SARAF COLONY, KHANAPUR ROAD, TILAKWADI, BELAGAVI 590 006. …RESPONDENT (BY SRI.M. DILIP, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDERS OF EX-PARTY PENALTY MADE FOR THE ASSESSMENT YEAR 2014-15 ON 25/03/2022 U/S 270A OF THE ACT VIDE DIN ITBA/PNL/F/271/(1) (C) /2021.22/1041497751(1) (ANNEX-F). THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER In this petition, petitioner seeks quashing of the impugned penalty order at Annexure-E dated 25.03.2022 passed by the respondent and for other reliefs. 2. Heard learned counsel for the parties and perused the material on record. 3. The material on record discloses that the petitioner is aggrieved by the impugned ex-parte penalty order for the assessment year 2016-17 passed under Section 271(1)(c) of the Income Tax Act, 1961. It is relevant to state that the ex-parte assessment order themselves have been quashed by the co-ordinate Bench of this Court in W.P.No.26500/2023 and connected matters vide order dated 21.12.2023. The operative portion of the said order reads as under:- ORDER “ a) The petitions are allowed in part and the impugned Assessment Orders are quashed. impugned Assessment Orders are quashed. b) The proceedings are restored to the stage of the notice under Section 142(1) of the IT Act with liberty to the petitioner to file appropriate reply with necessary documents. notice under Section 142(1) of the IT Act with liberty to the petitioner to file appropriate reply with necessary documents. c) The Petitioner shall be at liberty to file their reply with necessary documents with the respondent on or before 29.02.2024.” 4. In the light of the undisputed fact that the ex-parte assessment order itself has been set aside by this Court in the aforesaid W.P.No.26500/2023, I am of the considered opinion that the impugned ex-parte penalty order would also necessarily have to be quashed. 5. In the result, I pass the following:- ORDER (i) Petition is hereby allowed. (ii) The impugned penalty order dated 25.03.2022 at Annexure-E passed by the respondent is hereby quashed. Sd/- JUDGE Srl.