M/s. Gogte Minerals represented by its partner Shri. Arvind B. Gogte V. The Assistant Commissioner of Income Tax, Circle-1, Belagavi

WA/100320/2021

AI Insights

This case involves a series of writ appeals filed by M/s. Gogte Minerals, represented by its partner Shri Arvind B. Gogte, against the Assistant Commissioner of Income Tax, Circle-1, Belagavi. The appeals were against the assessment orders and rebuttal orders for various assessment years, which were initially challenged in a writ petition. The learned Single Judge had quashed these orders and remanded the matter for fresh assessment, citing a lack of proper opportunity given to the appellant to present their case. The High Court, upon reviewing the matter, agreed with the learned Single Judge's decision and upheld the remand, allowing the appellant to present their case afresh before the Assessing Officer.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 688489 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 14-07-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: Y V RAVIRAJ
• Assessee Lawyers: SANGRAM KULKARNI
• Keywords: Assessment Order; Natural Justice; Rebuttal order; Remand; Writ Appeal
• Section: 148

Judgement Text

" - 1 - NC: 2023:KHC-D:7220-DB WA No. 100019 of 2022 C/W WA No. 100320 of 2021, WA No. 100010 of 2022, WA No. 100014 of 2022, WA No. 100017 of 2022 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 14TH DAY OF JULY, 2023 PRESENT THE HON'BLE MR JUSTICE S G PANDIT AND THE HON'BLE MR JUSTICE VIJAYKUMAR A.PATIL WRIT APPEAL NO. 100019 OF 2022 (T-IT) C/W WRIT APPEAL NO. 100320 OF 2021 WRIT APPEAL NO. 100010 OF 2022 WRIT APPEAL NO. 100014 OF 2022 WRIT APPEAL NO. 100017 OF 2022 IN WRIT APPEAL NO. 100019 OF 2022 BETWEEN: M/S. GOGTE MINERALS REPRESENTED BY ITS PARTNER SHRI. ARVIND B. GOGTE, AGE 77 YEARS, OCC: BUSINESS, R/O: 2ND FLOOR, NASCO SHANYA, 27/1 KHANAPUR ROAD, TILAKWADI BELAGAVI-590006. …APPELLANT (BY SRI SANGRAM S. KULKARNI, ADVOCATE) SHIVAKUMAR HIREMATH Digitally signed by SHIVAKUMAR HIREMATH Location: High Court of Karnataka, Dharwad Date: 2023.07.28 10:49:24 +0530 - 2 - NC: 2023:KHC-D:7220-DB WA No. 100019 of 2022 C/W WA No. 100320 of 2021, WA No. 100010 of 2022, WA No. 100014 of 2022, WA No. 100017 of 2022 AND: THE ASSISTANT COMMISSIONER, OF INCOME TAX, CIRCLE-1, BELAGAVI, KHIMJIBHAI COMPLEX, OPP. CIVIL HOSPITAL, BELAGAVI-590001. …RESPONDENT (BY SRI Y.V. RAVIRAJ, ADVOCATE) THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961, PRAYING TO SET ASIDE THE ORDER DATED 30.11.2021 PASSED BY THE LEARNED SINGLE JUDGE IN WP.NO.106263/2018 AND QUASH IMPUGNED REBUTTAL ORDER DATED 27/09/2018 PASSED BY THE RESPONDENT THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE BELAGAVI VIDE ANNEXURE-E. IN WRIT APPEAL NO. 100320 OF 2021 BETWEEN: M/S GOGTE MINERALS REPRESENTED BY ITS PARTNER, SHRI. ARVIND B GOGTE, AGE 77 YEARS, OCC: BUSINESS, R/O: 2ND FLOOR, NASCO SHANYA, 27/1 KHANAPUR ROAD, TILAKWADI BELAGAVI-590006. …APPELLANT (BY SRI SANGRAM S. KULKARNI, ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BELAGAVI,KHIMJIBHAI COMPLEX, OPP. CIVIL HOSPITAL, BELAGAVI-590001. …RESPONDENT (BY SRI Y.V. RAVIRAJ, ADVOCATE) - 3 - NC: 2023:KHC-D:7220-DB WA No. 100019 of 2022 C/W WA No. 100320 of 2021, WA No. 100010 of 2022, WA No. 100014 of 2022, WA No. 100017 of 2022 THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING THIS HONBLE COURT TOI. PASS AN ORDER MODIFYING THE ORDER DATED 30.11.2021 PASSED BY THE LEARNED SINGLE JUDGE IN WP.NO.106264/2018 AND QUASH IMPUGNED REBUTTAL ORDER DATED 27/09/2018 PASSED BY THE RESPONDENT THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE BELAGAVI VIDE ANNEXURE-E. IN WRIT APPEAL No. 100010 OF 2022 BETWEEN: M/S. GOGTE MINERALS REPRESENTEDBY ITS PARTNER, SHRI ARVIND B GOGTE, AGE: 77 YEARS, OCC: BUSINESS, ' R/O: 2ND FLOOR, NASCO SHANYA, 27/1, KHANAPUR ROAD, TILAKWADI, BELAGAVI 590006. …APPELLANT (BY SRI SANGRAM S. KULKARNI, ADVOCATE) AND: THE ASSISTANT COMMISSIONER INCOME TAX, CIRCLE-I, BELAGAVI, CHIMJIBHAI COMPLEX, OPP. CIVIL HOSPITAL, BELAGAVI-590001. …RESPONDENT (BY SRI Y.V. RAVIRAJ, ADVOCATE) THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961, PRAYING TO SET ASIDE THE ORDER DATED 30.11.2021 PASSED BY THE LEARNED SINGLE JUDGE IN WP.NO.106267/2018 AND QUASH IMPUGNED REBUTTAL ORDER DATED 27/09/2018 PASSED BY THE RESPONDENT THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-I, BELAGAVI VIDE ANNEXURE-E. - 4 - NC: 2023:KHC-D:7220-DB WA No. 100019 of 2022 C/W WA No. 100320 of 2021, WA No. 100010 of 2022, WA No. 100014 of 2022, WA No. 100017 of 2022 IN WRIT APPEAL No. 100014 OF 2022 BETWEEN: M/S GOGTE MINERALS REPRESENTED BY ITS PARTNER, SHRI. ARVIND B GOGTE, AGE 77 YEARS, OCC: BUSINESS, R/O: 2ND FLOOR, NASCO SHANYA, 27/1 KHANAPUR ROAD, TILAKWADI BELAGAVI-590006. …APPELLANT (BY SRI SANGRAM S. KULKARNI, ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BELAGAVI, KHIMJIBHAI COMPLEX, OPP. CIVIL HOSPITAL, BELAGAVI-590001 …RESPONDENT (BY SRI Y.V. RAVIRAJ, ADVOCATE) THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING THIS HONBLE COURT TOI. PASS AN ORDER MODIFYING THE ORDER DATED 30.11.2021 PASSED BY THE LEARNED SINGLE JUDGE IN WP.NO.106266/2018 AND QUASH IMPUGNED REBUTTAL ORDER DATED 27/09/2018 PASSED BY THE RESPONDENT THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE BELAGAVI VIDE ANNEXURE-E. IN WRIT APPEAL No. 100017 OF 2022 BETWEEN: M/S GOGTE MINERALS REPRESENTED BY ITS PARTNER, SHRI. ARVIND B GOGTE, AGE 77 YEARS, OCC: BUSINESS, R/O. 2ND FLOOR, NASCO SHANYA, 27/1 KHANAPUR ROAD, TILAKWADI BELAGAVI-590006. …APPELLANT (BY SRI SANGRAM S. KULKARNI, ADVOCATE) - 5 - NC: 2023:KHC-D:7220-DB WA No. 100019 of 2022 C/W WA No. 100320 of 2021, WA No. 100010 of 2022, WA No. 100014 of 2022, WA No. 100017 of 2022 AND: THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BELAGAVI, KHIMJIBHAI COMPLEX, OPP. CIVIL HOSPITAL BELAGAVI-590001. …RESPONDENT (BY SRI Y.V. RAVIRAJ, ADVOCATE) THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING THIS HONBLE COURT TOI. PASS AN ORDER MODIFYING THE ORDER DATED 30.11.2021 PASSED BY THE LEARNED SINGLE JUDGE IN WP.NO.106265/2018 AND QUASH IMPUGNED REBUTTAL ORDER DATED 27/09/2018 PASSED BY THE RESPONDENT THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE BELAGAVI VIDE ANNEXURE-E. THESE APPEALS, COMING ON FOR ORDERS, THIS DAY, S G PANDIT, J., DELIVERED THE FOLLOWING: JUDGMENT These batch of Writ Appeals arise from the order dated 30.11.2021 passed in W.P.No.106263/2018 (T-IT) and connected writ petitions by the learned Single Judge, whereby the assessment orders passed by the Assessing Officer are quashed and remanded the matter for fresh consideration, keeping open all the contentions that the petitioner seeks to urge before passing fresh order of assessment. - 6 - NC: 2023:KHC-D:7220-DB WA No. 100019 of 2022 C/W WA No. 100320 of 2021, WA No. 100010 of 2022, WA No. 100014 of 2022, WA No. 100017 of 2022 2. Heard Sri Sangram S. Kulkarni, learned counsel for the appellant and Sri Y.V. Raviraj, learned counsel for the respondent/revenue. 3. The petitioner was before this Court challenging the assessment order dated 09.10.2018 and rebuttal order dated 27.09.2018 for the assessment years 2010-2011, 2012-2013, 2013-2014, 2013-2014 and 2011-2012 respectively (Annexure-E). 4. The petitioner was issued notice under Section 148 of the Income Tax Act, 1961 (for short ‘the Act’) to which it replied and thereafter, assessment orders and rebuttal orders were passed in respect of individual assessment years, which are the subject matter of writ petitions. It was the contention of the petitioner/appellant before the learned Single Judge that the assessment orders as well as the rebuttal orders are without proper opportunity. Learned Single Judge accepted the said contention, - 7 - NC: 2023:KHC-D:7220-DB WA No. 100019 of 2022 C/W WA No. 100320 of 2021, WA No. 100010 of 2022, WA No. 100014 of 2022, WA No. 100017 of 2022 quashed the assessment order and remanded the matter to the Assessing Authority for reconsideration. 5. Sri Sangram S. Kulkarni, learned counsel for the appellant/petitioner raised several contention in support of the appellant, whereas the learned counsel Sri Raviraj for the respondent/Revenue submits that the grounds raised by the appellant before this Court could be urged before the Assessing Authority and it is not a case for interference. 6. Having heard the learned counsels and on going through the material on record including the impugned order of the learned Single Judge, we are of the view, that it is not a case for interference. 7. Learned Single Judge accepted the contention of the petitioner that the assessment orders are in violation of principles of natural justice, hence set aside the same and remanded the matter for fresh consideration. Normally, this Court would not interfere with the remand orders as - 8 - NC: 2023:KHC-D:7220-DB WA No. 100019 of 2022 C/W WA No. 100320 of 2021, WA No. 100010 of 2022, WA No. 100014 of 2022, WA No. 100017 of 2022 the parties would not get an opportunity to put-forth their case before the Authority/Forum. 8. Moreover, the learned Single Judge has observed that the Assessing Officer shall take into consideration all the contentions that the petitioner seeks to urge before passing fresh order of assessment. We don’t find any error in the order passed by the learned single judge. 9. The contentions raised by the appellant as well as the respondent/revenue is kept open to be urged before the Assessing Authority. With the above observation, all the Writ Appeals stands disposed of. Sd/- JUDGE Sd/- JUDGE NG List No.: 1 Sl No.: 3 "