DINESH KUMAR SINGHI V. ASSESSMENT UNIT,

WP/4684/2026

AI Insights

The case involves Dinesh Kumar Singhi, the petitioner, who challenged an assessment order for the assessment year 2024-25 passed by the Income Tax Department. The petitioner argued that the assessment proceedings concluded without his conclusive participation due to a medical condition that prevented him from attending a scheduled personal hearing, for which he had requested an adjournment. The court found that the authority did not properly address the adjournment request, leading to the setting aside of the assessment order and remitting the case for a fresh hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840674 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 18-02-2026
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: Y V RAVIRAJ
• Assessee Lawyers: K R PRADEEP
• Keywords: Adjournment; Assessment Order; Income Tax; Medical Grounds; Writ petition
• Section: 143(3); 144B; 144B(6)(vii)

Judgement Text

" - 1 - HC-KAR NC: 2026:KHC:9855 WP No. 4684 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 4684 OF 2026 (T-IT) BETWEEN: 1. DINESH KUMAR SINGHI S/O UDAY CHAND SINGHI, AGED ABOUT 55 YEARS, NO. 101, PRIDE ELITE, NO. 10, MUSEUM ROAD BANGALORE - 560 001. … PETITIONER (BY SRI. K R PRADEEP., ADVOCATE) AND: 1. ASSESSMENT UNIT, NATIONAL E-ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110 003. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), BANGALORE, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE - 560 095. … RESPONDENTS (BY SRI. Y.V. RAVIRAJ, ADVOCATE FOR R1) Printed from counselvise.com Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:9855 WP No. 4684 of 2026 THIS W.P. IS FILED UNDER ARTICLES 226 ADN227 OF THE CONSTITUTION OF INDIA, PRAYING TO 1. QUASH THE ASSESSMENT ORDER PASSED UNDER SECTION 143(3) RWS 144B OF THE ACT DATED 19.01.2026 BEARING DIN NO. ITBA/AST/S/143(3)/2025-26/1084905244(1) (ANNEXURE A) PASSED BY THE RESPONDENT FOR THE ASSESSMENT YEAR 2024-25 AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER Petitioner has sought for setting aside of the assessment order passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 at Annexure-A for the assessment year 2024-25. 2. It is the case of the petitioner that the proceedings in effect have culminated without the conclusive stand of the petitioner. It is submitted that though the matter was set down for personal hearing on 24.12.2025 at 3.30 p.m., due to certain medical reasons petitioner had made out a request for adjournment in terms of the request as reflected at Annexure-D. It is submitted that no order had been passed adjourning the Printed from counselvise.com - 3 - HC-KAR NC: 2026:KHC:9855 WP No. 4684 of 2026 matter and assigning fresh date and accordingly, petitioner was waiting for some response. In the interregnum, impugned order is passed. 3. Perused the order. It is noticed that the Authority has taken the stand that the assessee did not appear for video conferencing at the schedule date and time and proceeded further to conclude the proceedings on the basis of material placed on record. 4. Sri. Y. V. Raviraj, learned counsel submits that request made at Annexure-D is a part of record and the Court may pass appropriate orders. 5. Taking note that personal hearing through video conferencing was fixed on 24.12.2025 and request was made on 23.12.2025 citing medical grounds, the Authority ought to have passed an order either adjourning the matter or rejecting such motion for adjournment. In light of Annexure-D, motion for adjournment has been made before the date fixed for hearing. The same however has Printed from counselvise.com - 4 - HC-KAR NC: 2026:KHC:9855 WP No. 4684 of 2026 not been taken note of and there is no reference to such motion for adjournment. 6. Accordingly, the order at Annexure-A is set aside. The matter is remitted to the stage of Section 144B(6)(vii) of the Income Tax Act. Petitioner is entitled to make a request for personal hearing which may be considered. The petitioner however submits that the petitioner needs to be furnished with documents that is relied upon by the revenue as referred to at Para 4 of the order at Annexure-A. Needless to state, it is open for the petitioner to make appropriate request regarding the same which the Authority may consider as per law and procedure. All contentions are kept open. 7. Accordingly, petition is disposed of. SD/- (S SUNIL DUTT YADAV) JUDGE VP Printed from counselvise.com "