Wp/9023/2022 Of Sri Sulibele Mallikaruna Shvaprakash v. The Additional / Joint / Deputy / Assistant Commissioner Of Income Tax

Digitallysigned byCHANDANAB MLocation:High Courtof Karnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20 DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO.9023 OF 2022 (TIT) BETWEEN: SRI SULIBELE MALLIKARJUNA SHIVAPRAKASH S/O SRI S.M. MALLIKARJUNA, AGED ABOUT 45 YEARS, 1019/A, 20 MAIN ROAD, II STAGE, JP NAGAR, MYSURU – 570 008. (PAN. ) …PETITIONER (BY SMT. JINITA CHATTERJEE, ADVOCATE FOR SRI. S. PARTHASARATHI, ADVOCATE) AND: 1. THE ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX / INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI – 110 001. 2. THE INCOME-TAX OFFICER WARD-2(2), NAZARBAD MYSURU – 570 010. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE DIRECTION IN THE NATURE OF WRIT OF CERTIORARI QUASHING THE ASSESSMENT ORDER DATED 30.03.2022 PASSED BY THE RESPONDENT NO.1 UNDER SECTION 147 RWS 144 RWS 144B OF THE ACT FOR THE ASSESSMENT YEAR 2014-15 IN FILE DIN ITBA/AST/S/147/2021-22/104216700(1) ALONG WITH THE DEMAND NOTICE DATED 30.03.2022 ISSUED UNDER SECTION 156 OF THE ACT IN THE FILE DIN & NOTICE NO.ITBA/AST/S/156/2021-22/1042166900(1) ANNEXURE-G AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “(a) Issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the assessment order dated 30.03.2022 passed by the 1[st] Respondent under Section 147 rws 144 rws 144B of the Act for the assessment year 2014-15 in file DIN ITBA/AST/S/147/2021-22/1042166700(1) along with the demand notice dated 30.03.2022 issued under Section 156 of the Act in the file DIN & Notice No.ITBA/AST/S/156/2021-22/1042166900(1) (Annexure-G); (b) Issue a Writ of Prohibition or a direction in the nature of Writ of Prohibition restraining the Respondents from proceeding to recover the demand of Rs.84,49,975/- in pursuance of the assessment order dated 30.03.2022 passed under Section 147 rws 144 rws 144B of the Act for the assessment year 2014-15 by the 1[st]Respondent in file DIN ITBA/AST/S/147/2021-22/1042166700(1) and the demand notice dated 30.03.2022 issued under Section 156 of the Act in the file DIN & Notice No.ITBA/AST/S/156/2021-22/1042166900(1) (Annexure-G); (c) Issue a Writ of Mandamus or a direction in the nature of Writ of Mandamus directing the assessing authority to provide the reasons recorded to enable the Petitioner to file his objections and to direct the assessing authority to adjudicate before proceeding with the assessment after proving that the notice issued under Section 148 of the Act was valid; (d) pass such other order, direction or writ as this Hon’ble Court deems fit, and (e) direct the respondents to award the costs of this Writ Petition.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. (c) Issue a Writ of Mandamus or a direction in the nature of Writ of Mandamus directing the assessing authority to provide the reasons recorded to enable the Petitioner to file his objections and to direct the assessing authority to adjudicate before proceeding with the assessment after proving that the notice issued under Section 148 of the Act was valid; (d) pass such other order, direction or writ as this Hon’ble Court deems fit, and (e) direct the respondents to award the costs of this Writ Petition.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner submits that respondent No.1 has not provided reasonable opportunity and sufficient time to file his objections to the draft Assessment Order in the form of Show Cause Notice at Annexure – E dated 27.03.2022 issued by the respondent No.1. Learned counsel further submits that respondent No.1 failed to consider the adjournment request made by the petitioner to file his objections to the said notice and proceeded to pass the Assessment Order under Section 147 r.w.s. 144 r.w.s. 144B of the IT Act at Annexure – G dated 30.03.2022. It is submitted that the inability and omission on the part of the petitioner to file his reply / objections along with documents to the draft Assessment Order in the form of Show Cause Notice at Annexure – E dated 27.03.2024 was due to bonafide reasons, unavoidable circumstances and sufficient cause and as such, if one more opportunity is provided to the petitioner to do so by setting aside the impugned orders and notices, the petitioner would do so and respondents may be directed to proceed further in accordance with law. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 5. A perusal of the impugned order will indicate that it is an undisputed fact that petitioner has not filed reply / objections along with documents to the Show Cause Notice at Annexure – E dated 27.03.2022. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to file reply / objections along with documents to the Show Cause Notice at Annexure – E dated 27.03.2022 was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would file his reply / objections along with documents, I deem it just and appropriate to set aside the impugned order at Annexure – G dated 30.03.2022 passed under Section 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, subsequent notice / orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of filing objections by the petitioner to the Show Cause Notice at Annexure – E dated 27.03.2022 and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order at Annexure – G dated 30.03.2022 passed by respondent No.1, is hereby set aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of filing objection to the Show Cause Notice at Annexure – E dated 27.03.2022. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the - 6 - NC: 2025:KHC:11841 WP No. 9023 of 2022 respondent, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 1 Sl No.: 89