Poojar Nagarajappa Girijamma V. Assessing Officer, National Faceless Assessment Centre and Jurisdictional Assessing Officer, Income Tax Officer, Ward-1 and Principal Commissioner of Income Tax-1

WP/8940/2022

AI Insights

The case involves Poojar Nagarajappa Girijamma, the petitioner, who challenged an order issued by the Assessing Officer under Section 148A(d) of the Income Tax Act, 1961, which was related to the re-opening of an assessment for the year 2015-2016. The petitioner had initially received a Show Cause notice under Section 148A(b) on 17.03.2022, requiring a response by 24.03.2022. The petitioner requested an extension on 22.03.2022, which was neither accepted nor rejected by the Assessing Officer before the impugned order was passed on 28.03.2022. The petitioner argued that there was no income that had escaped assessment and sought an opportunity to present his case. The respondents justified the impugned order but acknowledged that the petitioner had not been given a proper opportunity to present his case before the order was passed.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 798829 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 16-06-2022
• 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: MUDRABETTU VENKATESH
• Keywords: Assessment re-opening; Faceless assessment; Income Tax; Show cause notice; Writ petition
• Section: 148; 148A(b); 148A(d)

Judgement Text

" 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JUNE, 2022 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN W.P. NO.8940/2022(T-IT) BETWEEN: POOJAR NAGARAJAPPA GIRIJAMMA AGED 59 YEARS, NO.608/16, 1ST MAIN, 2ND CROSS, NITUVALLI NEW EXTENSION, DAVANGERE-577008. … PETITIONER (BY SRI. MUDRABETTU CHAITANYA VENKATESH, ADVOCATE) AND: 1. ASSESSING OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NO.412-413, 1ST FLOOR, OPP. METRO PILLAR NO.793 DWARKA MOR, NEW DELHI-110059. 2. JURISDICTIONAL ASSESSING OFFICER, INCOME TAX OFFICER, WARD-1, AAYAKAR BHAVAN, TAMATKAL ROAD, MEDEHALLY, CHITRADURGA-577 502. 3. PRINCIPAL COMMISSIONER OF INCOME TAX-1, BMTC BUILDING, 80 FEET ROAD, BENGALURU-560 095. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) 2 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER PASSED UNDER SECTION 148A(d) OF IT ACT BEARING ITBA/AST/F/148A/2021-22/1041795654(1) DATED 28.03.2022 ANNEXURE -C FOR ASSESSMENT YEAR 2015-2016 AND ETC. THIS WRIT PETITION COMING ON FOR ORDERS, THIS DAY THE COURT MADE THE FOLLOWING: ORDER The case of the petitioner is that he was issued a notice under Section 148A(b) of Income Tax Act, 1961 on 17.03.2022 asking him to Show Cause as to why the notice under Section 148 of the Income Tax Act, should not be issued to him and assessment be re-opened. The petitioner was required to submit his reply on or before 24.03.2022. The petitioner on 22.03.2022 sought further time to reply to the Show Cause notice. Without accepting or rejecting the same, the Assessing authority has passed the impugned order dated 28.03.2022 bearing No.ITBA/AST/F/148A/2021- 22/1041795654(1) vide Annexure - C to the writ petition and has held that it is fit case for issuance of notice under Section 148 of the Income Tax Act, 1961 for assessment year 2015-2016. Aggrieved by the same, the instant writ petition is filed. 3 2. it is contended that the petitioner has good case on merits. There is no income which has escaped assessment for the assessment year 2015-2016 and it is not a fit case for re-opening assessment for the said assessment year. If the petitioner is given a opportunity, he would convince the Assessing Authority about the same. It is further contended when he sought adjournment the Assessing Authority was duty bound either to accept it or reject it. As no action was taken on his request, the petitioner did not file his reply. He further undertakes that if an opportunity is given, he would file necessary reply within a period of 15 days from today. 3. Learned counsel for respondents justifies the impugned order and submits the same has been passed after verifying the records. However, he fairly submits given the peculiar facts and circumstances, the petitioner has not been given an opportunity before the Assessing Authority to justify his case before passing of the impugned order. 4 4. Under the given facts and circumstances, it is deemed appropriate that an opportunity be given to the petitioner to reply to the Show Cause notice issued under Section 148A(b) of the Income Tax Act, 1961. 5. Hence, the following: ORDER i. The impugned order dated 28.03.2022 bearing No.ITBA/AST/F/148A/2021- 22/1041795654(1) vide Annexure - C is hereby set aside. ii. Petitioner is given 15 days time from today to reply to the Show Cause notice issued to him under Section 148A(b) of the Income Tax Act, vide Annexure - A to the writ petition. iii. The authorities shall consider the reply of the petitioner if the same is filed within a period of 15 days from today and pass appropriate orders. Accordingly, the writ petition stands disposed of. Sd/- JUDGE AG "