Wp/29545/2024 Of Smt. Vibha Ravi Ghai v. The Income Tax Officer

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7 DAY OF NOVEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN -WRIT PETITION NO. 29545 OF 2024 (TIT) BETWEEN: …RESPONDENTS (BY SRI. M.DILIP, ADVOCATE) THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ASSESSMENT ORDER PASSED BY THE RESPONDENT UNDER SEC 143(3) R.W.S 147 OF THE INCOME-TAX ACT, 1961 DATED 26.12.2017 BY RESPONDENT NO.2 FOR THE ASSESSMENT YEAR 2010-11 HEREIN MARKED AS ANNEXURE-A AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING, THROUGH PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE M.I.ARUN ORAL ORDER 1. The petitioner has challenged the assessment order dated 26.12.2017 vide Annexure-A to the writ petition for the assessment year 2010-11. It is contended that no notice was issued to the petitioner in respect of said order and because of which she could not participate in the said proceedings and only recently she came to know about passing of the said order and hence, the present writ petition is filed. 2. Per contra, learned counsel for respondents submits that notice has been in fact issued and served on the assessee. However, it is not in dispute that the petitioner has not participated in the proceedings. 3. Under the given peculiar facts and circumstances of the case as the impugned order is passed ex-parte without - 3 - NC: 2024:KHC:44900 WP No. 29545 of 2024 hearing the petitioner, this Court is of the opinion it would be appropriate that an opportunity be given to the petitioner to defend herself before respondent No.2 subject to petitioner depositing 20% of the demand, if not already deposited. 4. Hence, the following: ORDER i) The impugned order dated 26.12.2017 passed by No.2 (vide Annexure-A to the writ petition), the demand notice dated 28.12.2017 passed by respondent No.2 (vide Annexure-B to the writ petition) and notice dated 26.12.2017 passed by respondent No.2 (vide Annexure-C to the writ petition) are hereby set aside subject to petitioner depositing 20% of the amount demanded, if it is not already deposited before the concerned authority; by No.2 (vide Annexure-A to the writ petition), the demand notice dated 28.12.2017 passed by respondent No.2 (vide Annexure-B to the writ petition) and notice dated 26.12.2017 passed by respondent No.2 (vide Annexure-C to the writ petition) are hereby set aside subject to petitioner depositing 20% of the amount demanded, if it is not already deposited before the concerned authority; ii) Petitioner shall appear before respondent No.1 on 05.12.2024 at 11.00 a.m. without further notice; iii) Respondent No.1 shall afford a reasonable opportunity to the petitioner and pass appropriate orders thereafter; iv) Accordingly, writ petition is disposed of. All contentions left open. SD/- (M.I.ARUN) JUDGE PGG List No.: 1 Sl No.: 19