Wp/30145/2024 Of Sri. Jaderi Narayanappa Narayanaswamy v. The Income Tax Officer

Digitally signedbyMARIGANGAIAHPREMAKUMARILocation: HIGHCOURT OFKARNATAKA IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19 DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT -WRIT PETITION NO. 30145 OF 2024 (TIT) BETWEEN: SRI. JADERI NARAYANAPPA NARAYANASWAMY, S/O SRI. JADERI NARAYANAPPA, AGED ABOUT 45 YEARS, 406, MULBAGAL BAZAR S.O., MULBAGAL, KOLAR - 563 131. PAN …PETITIONER (BY SRI. VENKATESH. G., ADVOCATE) AND: 1. THE INCOME TAX OFFICER, WARD 6(3)(1), BENGALURU, BMTC BUILDING, 80 FEET ROAD, 6 BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU - 560 095. 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME-TAX, KARNATAKA AND GOA, C.R.BUILDING, QUEENS ROAD, BENGALURU-560001. …RESPONDENTS (BY SRI. M.DILIP, ADVOCATE) THIS WRIT PETITION IS FILED PRAYING TO QUASH THE ASSESSMENT ORDER PASSED UNDER SECTION 147 RWS 144 OF THE ACT DATED 28/02/2024 BEARING DIN NO. ITBA/AST/S/147/2023-24/1061699786(1) ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2016-17 HEREIN MARKED AS ANNEXURE-A1; QUASH THE COMPUTATION SHEET DATED 28/02/2024 BEARING DIN AND DOCUMENT NO. ITBA/AST/S/114/2023-24/1061699852(1) ISSUED BY THE RESPONDENT NO. 1 FOR THE ASSESSMENT YEAR 2016-17 HEREIN MARKED AS ANNEXURE - A2; AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT NC: 2025:KHC:7817 ORAL ORDER Heard Sri. Venkatesh.G., learned counsel for the petitioner and Sri. Dilip.M., learned counsel for respondent Nos.1 and 2. Perused the writ petition papers. 2. The petitioner is before this Court under Article 226 of the Constitution of India, questioning the proceedings initiated under Section 148 of the Income Tax Act, 1961 (for short ‘1961 Act’) and consequential orders passed on the ground that the same are in violation of principles of natural justice. 3. Learned counsel for the petitioner submits that though the petitioner has taken PAN, he is not an assessee. It is submitted that Notices issued under Section 148A(b) of 1961 Act under Annexure-B1 dated 06.02.2023 and Annexure-B2 dated 18.02.2023 were uploaded on the Income Tax Department Portal, but not served on the petitioner. Further, learned counsel would submit that the petitioner had no Email-ID nor received any Notices from the respondents. Learned counsel in that regard invites attention of this Court to Assessment Order at Annexure-A1 and submits that the Notices sent through speed post was not served on the petitioner and NC: 2025:KHC:7817 was returned back by postal authorities with the remarks “No such person”. In that circumstances, learned counsel submits that entire proceedings and Assessment Order passed are ex-parte and the petitioner had no opportunity whatsoever to file objection and to participate in the proceedings. Thus, learned counsel would submit that since no Notices were served on the petitioner, the petitioner seeks for an opportunity to file objection and participate in the proceedings. 4. Per contra, learned counsel Sri. Dilip.M., would submit that though the petitioner had no Email-ID on the e-filing portal of department, Notices sent through speed post returned back by postal authorities with the remarks “No such person”. It was the responsibility of the assessee or concerned Officer to inform with regard to change of address. In that circumstances, the petitioner cannot plead that he had no opportunity to participate in the proceedings. Thus, he prays for dismissal of the writ petition. 5. Having heard the learned counsel for the parties and on perusal of the writ petition papers, I am of the view that the petitioner ought to be given an opportunity to participate in the proceedings and file objection to Notices under Section 148A(b) of 1961 Act. 4. Per contra, learned counsel Sri. Dilip.M., would submit that though the petitioner had no Email-ID on the e-filing portal of department, Notices sent through speed post returned back by postal authorities with the remarks “No such person”. It was the responsibility of the assessee or concerned Officer to inform with regard to change of address. In that circumstances, the petitioner cannot plead that he had no opportunity to participate in the proceedings. Thus, he prays for dismissal of the writ petition. 5. Having heard the learned counsel for the parties and on perusal of the writ petition papers, I am of the view that the petitioner ought to be given an opportunity to participate in the proceedings and file objection to Notices under Section 148A(b) of 1961 Act. 6. A perusal of the Assessment Order at Annexure-A1 dated 28.02.2024 makes it abundantly clear that assessee was not having digital footprint and E-Mail ID on e-filing portal of department. It also reveals that Notice sent to assessee through speed post at the assessee address returned back with postal shara “No such person”. In that circumstance, the entire proceedings against the petitioner is in violation of principles of natural justice. The petitioner was not served with Notices including Notices issued under Section 148A(b) of 1961 Act and he had no opportunity to file his objection and participate in the proceedings. When petitioner’s substantial right is involved, I deem it appropriate to provide an opportunity to the petitioner to file objection to Notices under Section 148A(b) of 1961 Act and to participate in the further proceedings. Hence, the following: ORDER (a)Writ petition is allowed; (b)Annexure-A1 bearing DIN No.ITBA/AST/S/147/2023-24/1061699786(1); Annexure-A2 bearing DIN & 24/1061699786(1); Annexure-A2 bearing DIN & Document No.ITBA/AST/S/114/2023- No.ITBA/AST/S/148_1/2022-23/1050947864(1) dated 18.03.2023 are quashed. (g)Four weeks time granted to the petitioner to reply to Annexure-B1 dated 06.02.2023 and Annexure-B2 dated 18.02.2023, Notices issued under Section 148A(b) of 1961 Act. Thereafter, the respondents shall proceed further in accordance with law. Annexure-B1 dated 06.02.2023 and Annexure-B2 dated 18.02.2023, Notices issued under Section 148A(b) of 1961 Act. Thereafter, the respondents shall proceed further in accordance with law. Sd/- (S.G.PANDIT) JUDGE