Wp/8863/2021 Of M/S Fortius Infradevelopers Llp v. Assistant Commissioner Of Income-Tax

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5 DAY OF OCTOBER, 2021. BEFORE. THE HON'BLE MR. JUSTICE S. SUNIL DUTT YADAV ,WRIT PETITION NO.8863/2021 (TIT) BETWEEN:| M/s. Fortius Infradevelopers LLP.,(Represented by Mr.GopikrishnanKunju Kunju Yesodnaran,Designated Partner,S/o Mr. Yesodharan K.,Aged about 55 years),Level 4, Raheja Paramount No.138,Residency Road,Bangalore - 560 025. Petitioner (By Sri.Chythanya K.K., Advocate) AND: 1.Assistant Commissioner of Income-Tax (e-verification), Office of the Prescribed Authority,Income Tax Department, E-2Mezzanine Floor, A.R.A. Centre,Jhandewalan Extension,New Delhi - 110 O55.Income Tax Department, E-2Mezzanine Floor, A.R.A. Centre,Jhandewalan Extension,New Delhi - 110 O55. 2 |Additional /Joint Deputy Assistant Commissioner of Income Tax/ Income Tax Officer, National E -Assessment Centre, Delhi, Room No.401, 2nd Floor, E-Ramp, Jawanarial Nenru Stadium,Deini - 110 003. 3.The Deputy Commissioner of Income Tax, Circle - 7(1)(1), BMTC Building, SOft Road, 6th BIOcK, Koramangala, Bengaluru - 560 095. ... Respondents. (By Sri.Sanmatni E.1., Advocate) | OK OK This Writ Petition is filed under Articles 2276 and 277 ofthe Constitution of India praying to quasn as far as tnepetitioner is concerned by an appropriate writ or order inthe nature of certiorari or otherwise, the impugned.assessment order passed by the R-2 under Section 143(3)|read with Section 144B dated 27.04.2071 for AY 2018-19vide Annexure - A and etc.,. This Writ Petition coming on for Preliminary Hearing in‘B’ Group this day, the Court made the following: ORDER The petitioner nas filed the present petition calling inquestion the validity of the impugned Assessment Orderdated 22.04.2021 passed by the respondent No.2 underSection 143(3) R/w Section 144B enclosed at Annexure- A|and has challenged the impugned Demand Notice dated. 22.04.2021 issued by respondent No.2 under Section 156 at| Annexure- B and also the impugned Penalty Notices dated2) 04.7071 at Annexures- C and D. 2D The.petitioner|nasraisedvarlous|groundsassailing the validity of the impugned Assessment Orderand submits that there is a gross violation of principles ofnatural justice as the Show Cause Notice is issued to theAssessee on 16.04.2021 along witn Draft Assessment Orderand compliance was sougnt to be completed by 19.04.2021. —It is submitted that tne petitioner has sought for ten days|time to furnish explanation on the proposed additions as|proposed to be made in the Draft Assessment Order. 3.)HOwevVET,while.passingtheimpugned.Assessment Order, tne Assessing Officer has observed thatas the proceedings were to be concluded by 30.04.2021,further time could not be given. Obviously, the time.granted to the petitioner of three days cannot be stated to.be adequate opportunity and rejection of his request for.further time is clearly unreasonable. Tne compulsion of theAssessing Authority to complete the proceedings cannot PN result in lack of sufficient opportunity for the petitioner toput forth his explanation as regards the proposed additions. 4 |Accordingly, on the sole ground of violation of|principles of natural justice in light of the facts as noticed.above, the impugned Assessment Order dated 22.04.2021at Annexure- A Is set aside and the matter is restored to be|continued from the stage of reply to the Snow Cause Notice. ©Consequent to setting aside the order at Annexure- A, the.Notices at Annexures- B, C and D are set aside. Other contention of the petitioner on merits raised inthe present petition is Kept open. Respondent No.2 to proceed to pass appropriateorders as per law. Sd/-'JUDGE.