Blue Yonder India Private Limited V. Deputy/Assistant Commissioner of Income Tax, Income Tax, Circle 2(1)(1) and Chief Commissioner of Income Tax, Bengaluru-1

WP/30190/2024

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The case involves Blue Yonder India Private Limited, which filed a writ petition against the notices and orders issued by the Income Tax Department concerning the assessment year 2018-19. The petitioner argued that the notices were issued erroneously as they were sent to an incorrect email address, leading to non-receipt and non-response. The court found that the petitioner had not participated in the proceedings due to this error and thus set aside the subsequent orders and notices, allowing the petitioner to respond to the initial show cause notice.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 686898 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 03-12-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: T
• Keywords: Assessment year 2018-19; Email notification; Income Tax; Notice Quashing; Show cause notice; Writ petition
• Section: 148; 148A(b); 148A(d); 226; 227

Judgement Text

" - 1 - NC: 2024:KHC:49546 WP No. 30190 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF DECEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 30190 OF 2024 (T-IT) BETWEEN: 1. BLUE YONDER INDIA PRIVATE LIMITED. A COMPANY INCORPORATED UDNER THE COMPANIES ACT, 1956, HAVING OFFICE AT TOWER A, MANTRI COMMERCIO, BELLANDUR DEVARABEESANAHALLI BANGALORE-560 103. REPRESENTED HEREIN BY ITS FINANCE DIRECTOR, MR. ANEESH KARUNAKARAN. …PETITIONER (BY SRI. T.SURYANARAYANA, SR.COUNSEL FOR SMT. TANMAYEE RAJKUMAR, ADVOCATE) AND: 1. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, INCOEM TAX, CIRCLE 2(1) (1), BMTC BUILDING, 6TH BLOCK, 80 FEET ROAD, KORAMANGALA, BANGALORE-560 095. 2. CHIEF COMMISSIOENR OF INCOME TAX, BENGALURU-1, CENTRAL REVENUE BUILDING. NO.1, QUEEN'S ROAD, BENGALURU-560 001. …RESPONDENTS (BY SRI.E.I.SANMATHI, ADVOCATE) Digitally signed by H K HEMA Location: High Court of Karnataka - 2 - NC: 2024:KHC:49546 WP No. 30190 of 2024 THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE DATED 20.08.2024 BEARING ITBA/AST/F/148A(SCN)/2024-25/1067789291(1) (ANNEXURE- F) ISSUED BY THE RESPONDENT NO.1 UNDER SEC 148A(b) OF THE ACT FOR THE ASSESSMENT YEAR 2018-19 AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING, THROUGH PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE M.I.ARUN ORAL ORDER 1. The case of the petitioner is that M/s. i2 Technologies India Private Limited and M/s. JDA Software India Private Limited got merged and came to be known as M/s.JDA Software India Private Limited and thereafter its name was changed into Blue Yonder India Private Limited and the petitioner-Company has filed all the income tax returns. However, without consider the fact that the petitioner had filed the returns even in respect of M/s.JDA Software India Private Limited for the assessment year 2018-19, notice under Section 148A(b) of the Income Tax Act, 1961 (for short 'the Act') dated 20.08.2024 (vide Annexure-F to the writ petition) came to be issued and as the same was sent to a wrong email ID, the petitioner did not receive the said - 3 - NC: 2024:KHC:49546 WP No. 30190 of 2024 email ID and was not in a position to reply for the same and thereafter, order under Section 148A (d) of the Act dated 31.08.2024 came to be passed (vide Annexure-D to the writ petition) and simultaneously notice under Section 148 of the Act dated 31.08.2024 (vide Annexure-E to the writ petition) was issued. On the ground that the same is passed erroneously, present writ petition is filed with the following prayers: \"V.1 The Petitioner, therefore, prays that this Hon'ble Court be pleased to issue a writ, order or direction: (a) Quashing the notice dated 20.08.2024 bearing ITBA/AST/F/148A(SCN)/2024- 25/1067789291(1) (Annexure-F) issued by 1st Respondent under Section 148A(b) of the Act for the assessment year 2018-19; (b) Quashing of the order dated 31.08.2024 bearing ITBA/AST/F/148A/2024-25/1068210749(1) (Annexure-D) passed by the 1st Respondent under Section 148A(d) of the Act, for the assessment year 2018-19; - 4 - NC: 2024:KHC:49546 WP No. 30190 of 2024 (c) Quashing the notice dated 31.08.2024 bearing ITBA/AST/S/148_1/2024- 25/1068210893(1) (Annexure-E) issued by 1st Respondent under Section 148 of the Act for the assessment year 2018-19; (d) pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interests of justice and equity.\" 2. Learned counsel Sri.E.I.Sanmathi, appearing for the respondents upon instructions justifies the impugned order and notice. However, he is not in a position to dispute the fact that the petitioner has not participated in the proceedings. 3. Under the given peculiar facts and circumstances of the case, I am of the opinion that interest of justice would be met if order passed under Section 148A(d) and the notice under Section 148 of the Act are set aside and the petitioner is relegated to the stage of show cause notice dated 20.08.2024 issued under Section 148A(b) of the Act - 5 - NC: 2024:KHC:49546 WP No. 30190 of 2024 (vide Annexure-F to the writ petition). Hence, the following: ORDER i) The impugned order dated 31.08.2024 (vide Annexure-D to the writ petition) is hereby set aside; ii) The impugned notice dated 31.08.2024 (vide Annexure-E to the writ petition) is hereby set aside; iii) The petitioner is relegated to the stage of show cause notice dated 20.08.2024 (vide Annexure- F to the writ petition); iv) The petitioner is given liberty to file necessary objections including taking up the contention that the petitioner has already discharged all the necessary tax liability and respondent No.1 shall consider the request of the petitioner and pass appropriate orders thereafter; v) The reply of petitioner shall be submitted to respondent No.1 within 30.12.2024 and - 6 - NC: 2024:KHC:49546 WP No. 30190 of 2024 respondent No.1 shall take appropriate decision as expeditiously as possible in accordance with law; vi) Till such time, no coercive action shall be taken against the petitioner; vii) The writ petition is disposed of accordingly. Sd/- (M.I.ARUN) JUDGE PGG List No.: 1 Sl No.: 9 "