Wp/317/2025 Of Smt Deepa Gopi v. The Income Tax Officer

Digitallysigned byKAVYA RLocation: HighCourt ofKarnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15 DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT -WRIT PETITION NO.317 OF 2025 (TIT) BETWEEN: SMT. DEEPA GOPI W/O. GOPI K., AGED ABOUT 44 YEARS, DOOR NO.11, 1 MAIN ROAD, 2 STAGE, LIG KHB COLONY, BASAVESHWAR NAGAR, BANGALORE-560 079. …PETITIONER (BY SMT. GEETHA RANI K., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 6 (2) (1), BMTC BUILDING, 80 FET ROAD, KORAMANGALA, BANGALORE-560 095 WARD 6 (2) (1), BMTC BUILDING, 80 FET ROAD, KORAMANGALA, BANGALORE-560 095 2. THE ADDITIONAL/JOINT/DEPUTY ASSISTANT COMMISSIONER OF INCOME TAX, INCOME-TAX OFFICER, NATIONAL FACELESS- ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2 FLOOR, E-RAMP, JAWARHARLAL NEHRU STADIUM, DELHI-110 003. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO (A) QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE THE IMPUGNED ASSESSMENT ORDER DATED 07.03.2024 ISSUED BY THE LEARNED FIRST RESPONDENT UNDER SECTION 147 R.W.S 144 VIDE DIN ITBA/AST/S/147/2023- 24/1062141332(1) FOR AY 2016-17, ENCLOSED IN ANNEXURE A AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT ORAL ORDER Heard Smt. Geetha Rani.K., learned counsel for the petitioner and Sri. Dilip.M., learned counsel for respondent Nos.1 and 2. Perused the writ petition papers. 2. Learned counsel for the petitioner would submit that the petitioner is before this Court under Article 226 of the Constitution of India, questioning the ex-parte Assessment Order and consequential Penalty Orders. It is further submitted that the petitioner is an individual and the petitioner did not have any digital footprint on income tax portal. Apparently the notices issued by the respondent-Authorities were not received and as such the petitioner could not participate in the proceedings or file any objection to either to Notice issued under Section 148A(b) of the Income Tax Act, 1961 (for short '1961 Act') or to any other subsequent Notices. It is pointed out from Assessment Order (Annexure-A) dated 07.03.2024 that the Notices sent through registered post, acknowledgement due was returned to the Authorities with postal shara as 'no such person'. Thus, it is stated that the petitioner has not received any Notices issued by the respondent-Authorities. Further, learned counsel would submit that the petitioner was aware of the proceedings only when the Penalty Order was served on the petitioner through post. Thus, learned counsel for the petitioner would pray for an opportunity to file objection to Notice issued under Section 148A(b) of 1961 Act and to participate in the further proceedings. 3. Per contra, learned counsel Sri. Dilip.M. for the respondents would submit that the petitioner had no digital footprint on income tax portal and the Notice sent through post to the address furnished by the petitioner returned with postal shara as 'no such person'. In that circumstances, the Authorities had no other option, proceeded further with the proceedings by issuing Notice under Section 148A(b) of 1961 Act. 4. Having heard the learned counsels for the parties and on perusal of the entire writ petition papers, I am of the view that the petitioner ought to be given an opportunity to file objection to the Notice under Section 148A(b) of 1961 Act and the petitioner needs to be given an opportunity to participate in the proceedings. - 5 - NC: 2025:KHC:1473 3. Per contra, learned counsel Sri. Dilip.M. for the respondents would submit that the petitioner had no digital footprint on income tax portal and the Notice sent through post to the address furnished by the petitioner returned with postal shara as 'no such person'. In that circumstances, the Authorities had no other option, proceeded further with the proceedings by issuing Notice under Section 148A(b) of 1961 Act. 4. Having heard the learned counsels for the parties and on perusal of the entire writ petition papers, I am of the view that the petitioner ought to be given an opportunity to file objection to the Notice under Section 148A(b) of 1961 Act and the petitioner needs to be given an opportunity to participate in the proceedings. - 5 - NC: 2025:KHC:1473 5. Admittedly, the petitioner is an individual and she did not have any digital footprint on income tax portal. A perusal of the Assessment Order dated 07.03.2024 (Annexure-A) indicates that the Notice sent to the petitioner through post returned with postal shara 'no such person', which makes it abundantly clear that no notice was served on the petitioner. 6. In view of the above circumstances, the petitioner needs to be given an opportunity to explain her case before respondent No.1-Assessing Authority. Hence, the following: ORDER (a) Writ petition is allowed and remanded; (b) Annexure-A bearing No.ITBA/AST/S/147/2023-24/1062141332(1) dated 07.03.2024; Annexure-B bearing No.ITBA/AST/S/156/2023-24/1062141514(1) dated 07.03.2024; Annexure-C bearing No.ITBA/PNL/F/271(1)(b)/2024-25/1068844178(1) dated 18.09.2024; Annexure-D bearing No.ITBA/PNL/S/156/2024-25/1068797002(1) dated 18.09.2024; Annexure-E bearing No.ITBA/PNL/F/271F/2024- 25/1068844491(1) dated 18.09.2024; Annexure-F bearing No.ITBA/PNL/S/156/2024-25/1068817587(1); dated 18.09.2024; Annexure- G bearing No.ITBA/PNL/F/271(1)(c)/2024-25/1068976415(1) dated 23.09.2024; Annexure-H bearing No.ITBA/PNL/S/156/2024-25/1068971431(1) dated 23.09.2024 are quashed; (c) Three weeks time granted to the petitioner to file objection to Annexures-J and K, Notices dated 04.02.2023 and 14.02.2023 issued under Section 148A(b) of 1961 Act; objection to Annexures-J and K, Notices dated 04.02.2023 and 14.02.2023 issued under Section 148A(b) of 1961 Act; (d) The petitioner shall appear before respondent No.1-Assessing Authority on 13.02.2025. All contentions of the parties are left open. Sd/- (S.G.PANDIT) JUDGE