MR. DEVPRAKASH GUPTA V. THE UNION OF INDIA

WP/8684/2022

AI Insights

The case involves Mr. Devprakash Gupta, the petitioner, who challenged an e-order and e-notice issued by the Income Tax Department for the re-opening of his assessment for the year 2015-2016. The petitioner argued that he was not given an opportunity to be heard before the order was passed, citing his illness and a request for adjournment which he claimed was not considered. The respondents contended that the petitioner had been given sufficient opportunity to respond, which he failed to do. The court, considering the petitioner's health and the request for adjournment, decided to set aside the order and notice, remanding the case for a fair hearing.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 722192 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 24-06-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K V ARAVIND
• Assessee Lawyers: SHIVA E
• Keywords: Adjournment; Income Tax; Medical certificate; Opportunity of Hearing; Re-assessment
• Section: 148; 148A; 226; 227

Judgement Text

" 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF JUNE, 2022 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN W.P. NO.8684/2022(T-IT) BETWEEN: MR. DEVPRAKASH GUPTA, AGED ABOUT 70 YEARS, S/O LATE GAURI SHANKER GUPTA, NO.42, 1ST FLOOR, BOK ROAD, CITY MARKET, PO. KALASIPALYAM, BENGALURU-560 002. … PETITIONER (BY SRI. SHIVA PRASAD E, ADVOCATE) AND: 1. THE UNION OF INDIA, REPRESENTED BY ITS JOINT SECRETARY MINISTRY OF FINANCE AND DEPARTMENT OF REVENUE, (INCOME TAX DEPARTMENT) ROOM NO.46, NORTH BLOCK, NEW DELHI, DELHI-110 001. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560 095. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO E-ORDER BEARING NO. DIN AND NOTICE NO. DATED 31.03.2022 VIDE ANNEXURE-A PASSED BY THE RESPONDENT NO.2 AUTHORITY AND E-NOTICE 2 BEARING NO.DIN AND NOTICE NO.ITBA/AST/S/148/2021-22-1042314672 DATED 31.03.2022 VIDE ANNEXURE-B ISSUED BY THE R-2 AUTHORITY UNDER SECTION 148 OF THE INCOME TAX ACT, 1961 AND CONSEQUENTLY BE PLEASED. THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING 'B' GROUP, THIS DAY THE COURT MADE THE FOLLOWING: ORDER The petitioner is challenging the order passed under sub-clause (d) of 148A of the Income Tax Act, 1961 and the notice issued under Section 148 of the Income Tax Act on the ground that he was not given an opportunity of hearing prior to passing of the impugned order. 2. The case of the petitioner is that he was issued with Show Cause Notice calling upon him to Show Cause as to why the assessment for the assessment year 2015-2016 should not be re-opened. As he is a Senior citizen and he had fallen sick, he was not in a position to submit a reply within a stipulated time. In this regard, he sought for adjournment. However, without considering his prayer, the impugned order has been passed and a notice has been issued thereafter. 3 3. Learned counsel for Revenue contends that in spite of giving sufficient opportunity, the petitioner has not availed the same and he has not filed his objections and hence, the impugned order has been passed. On the said ground, he prays for dismissal of the writ petition. 4. Though the fact of petitioner praying for adjournment is disputed, the fact remains that petitioner has not been able to submit his reply and he further submits that if given an opportunity he would submit reply within a period of 15 days from today. He has further produced the copies of medical certificate to show he was sick and a letter from his Tax consultant to show that he sought for adjournment. 5. Under the peculiar facts and circumstances without going into the merits of the case, it is deemed appropriate to give an opportunity of hearing to the petitioner. 6. Hence, the following: 4 ORDER i. E- order bearing No.DIN & Notice No.ITBA/AST/F/148a/2021-22/1042304047(1) dated 31.03.2022 vide Annexure - A to the writ petition is hereby set aside. ii. E-Notice bearing No.DIN & Notice No.ITBA/AST/S/148_1/2021-22/1042314672(1) dated 31.03.2022 vide Annexure - B to the writ petition is hereby set aside. iii. The matter is remanded back to the Assessing Officer with a direction to provide an opportunity to the petitioner to file his objections to the Show Cause Notice and pass appropriate orders in accordance with law. iv. The petitioner is directed to appear before the Assessing Officer on 19.07.2022 without further notice. Accordingly, the writ petition stands disposed of. Sd/- JUDGE AG "