Bar Council of India Advocates Welfare Committee for Karnataka V. Assessment Unit, Income Tax Department National Faceless Assessment Centre and The Income Tax Officer Ward 1(2)(2) and The Principal Chief Commissioner of Income Tax Karnataka and Goa

WP/86/2025

AI Insights

The case involves the Bar Council of India Advocates Welfare Committee for Karnataka, represented by its Assistant Secretary, challenging an ex parte assessment order issued by the Income Tax Department for the assessment year 2019-20. The petitioner argued that they did not receive the necessary notice to file objections or participate in the assessment proceedings, leading to an ex parte decision. The respondents acknowledged the issuance of the notice to the petitioner's email but did not dispute the ex parte nature of the order. The court's decision focused on ensuring procedural fairness by allowing the petitioner an opportunity to contest the assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 798178 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 29-01-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: A SHANKAR
• Keywords: Assessment Order; Exparte order; Notice; Objections; Participate in proceedings
• Section: 147; 144; 144B; 148A(b); 226; 227

Judgement Text

" - 1 - NC: 2025:KHC:4069 WP No. 86 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 86 OF 2025 (T-IT) BETWEEN: BAR COUNCIL OF INDIA ADVOCATES WELFARE COMMITTEE FOR KARNATAKA CONSTITUTED AS PER RULE 44A (2)(I) UNDER PART VI, CHAPTER-II, SECTION VI-B OF THE BAR COUNCIL OF INDIA RULES REP. BY ITS ASSISTANT SECRETARY SMT. PADMAVATHI G DAUGHTER OF SRI LATE GOVINDA V AGED ABOUT 47 YEARS KARNATAKA STATE BAR COUNCIL OLD ELECTION COMMISSION BUILDING BANGALORE-560 001. …PETITIONER (BY SRI. A SHANKAR, SR. COUNSEL FOR SRI MADHUSUDHAN U. A., ADV.) AND: 1. ASSESSMENT UNIT, INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTRE MINISTRY OF FINANCE ROOM NO.401, 2ND FLOOR, E-RAMP JAWARLAL NEHRU STADIUM DELHI- 110 003. 2. THE INCOME TAX OFFICER WARD 1(2)(2), BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA, BENGALURU- 560 095. Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:4069 WP No. 86 of 2025 3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KARNATAKA AND GOA CENTRAL REVENUE BUILDING QUEEN’S ROAD, BANGALORE- 560 001. …RESPONDENTS (BY SRI. M DILIP, ADV.) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) QUASHING THE ASSESSMENT ORDER DATED 06.02.2024 PASSED UNDER SECTION 147 R.W.S 144 R.W.S 144B OF THE ACT FOR THE ASSESSMENT YEAR 2019-20 BY THE RESPONDENT NO.1 BEARING DIN NO. ITBA/AST/S/147/2023-24/1060544583(1) HEREIN MARKED AS ANNEXURE - A1 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 the learned senior counsel Sri.A.Shankar for Sri.Madhusudhan.U.A., learned counsel for petitioner and learned counsel Sri.M.Dilip, standing counsel for respondents, who has taken notice. Perused the writ petition papers. 2. Learned senior counsel Sri.A.Shankar would submit that the petitioner-Bar Council of India Advocates - 3 - NC: 2025:KHC:4069 WP No. 86 of 2025 Welfare Committee for Karnataka is before this Court under Article 226 of the Constitution of India questioning the assessment order dated 06.02.2024 passed under Section 147 read with Sections 144, 144B of the Income Tax Act, 1961 (for short, ‘1961 Act’) for the assessment year 2019-20 and consequential orders passed at Annexures-A1 to A12 and also consequential orders passed under Annexures-B2 to B4. 3. Learned senior counsel would submit that the assessment order passed is an exparte order and the petitioner had no opportunity to file objections. It is his submission that the petitioner has not received the notice issued by the respondent-Authorities under Section 148A(b) of 1961 Act and as the petitioner has not received the notice, it could not file objections and participate in the further proceedings. 4. Per contra, learned counsel Sri.M.Dilip for respondents would not dispute the fact that impugned order is an exparte order, but he submits that the notice - 4 - NC: 2025:KHC:4069 WP No. 86 of 2025 was issued to the e-mail address of the petitioner provided in the returns. Thus, he prays for passing appropriate order. 5. Having heard the learned counsel appearing for the parties and on perusal of the entire writ petition papers and under the given peculiar facts and circumstances of the case, I am of the opinion that petitioner needs to be given an opportunity file objections and to participate in the proceedings in pursuance to notice issued under Section 148A(b) of 1961 Act (Annexure-B1). Admittedly, petitioner has not filed any objections to the said notice and has not participated in the proceedings. Impugned order is an exparte order. In that circumstance, the following: ORDER a) Writ petition is allowed. b) Annexure-A1 assessment order bearing No.ITBA/AST/S/14/2023-24/1060544583(1) dated 06.02.2024; Annexure-A2 computation sheet bearing - 5 - NC: 2025:KHC:4069 WP No. 86 of 2025 No.ITBA/AST/S/519/2023-24/1060544797(1) dated 06.02.2024; Annexure-A3 notice of demand bearing No.ITBA/AST/S/156/2023-24/1060544923(1) dated 06.02.2024; Annexure-A4 penalty order bearing No.ITBA/PNL/F/272A(1)(d)/2024-25/1066029738(1) dated 26.06.2024; Annexure-A5 computation sheet bearing No.ITBA/PNL/S/272A(1)(d)_FL/2023- 24/1060472646(1) dated 26.06.2024; Annexure-A6 demand notice bearing No.ITBA/PNL/S/156/2024- 25/1066026962(1) dated 26.06.2024; Annexure-A7 penalty order bearing No.ITBA/PNL/F/270A/2024- 25/1066030225(1) dated 26.06.2024; Annexure-A8 computation sheet bearing No.ITBA/PNL/S/ 270A/2023-24/1060545100(1) dated 26.06.2024; Annexure-A9 demand notice bearing No.ITBA/PNL/S/156/2024-25/1066027086(1) dated 26.06.2024; Annexure-A10 penalty order bearing No.ITBA/PNL/F/271AAC(1)/2024-25/1066412524(1) dated 04.07.2024; Annexure-A11 computation sheet bearing No.ITBA/PNL/S/271AAC(1)/2023- - 6 - NC: 2025:KHC:4069 WP No. 86 of 2025 24/1060545047(1) dated 04.07.2024; Annexure-A12 demand notice bearing No.ITBA/PNL/S/156/2024- 25/1066407856(1) dated 04.07.2024 and Annexure-B2 order bearing No.ITBA/AST/F/A148A/ 2022-23/1050155616(1) dated 27.02.2023; Annexure-B3 approval order bearing No.ITBA/AST/S/118/2022-23/1050122943(1) dated 25.02.2023; and Annexure-B4 notice bearing No.ITBA/AST/S/148_1/2022-23/1050485543(1) dated 07.03.2023 for the assessment year 2019-20 are quashed. c) The petitioner is granted four weeks time from today to file objections to notice at Annexure-B1 bearing No.ITBA/AST/F/148A(SCN)/2022-23/1049015454(1) dated 23.01.2023. d) The petitioner shall appear before the respondent No.2 on 04.03.2025 at 11.00 a.m. - 7 - NC: 2025:KHC:4069 WP No. 86 of 2025 e) Thereafter, second respondent shall proceed further in accordance with law. f) All contentions of the parties are left open. Sd/- (S.G.PANDIT) JUDGE NC CT:bms List No.: 1 Sl No.: 31 "