RIZWAN ALI KHAN V. THE INCOME TAX OFFICER

WP/25688/2023

AI Insights

The case involves Rizwan Ali Khan, the petitioner, who challenged several notices and orders issued by the Income Tax Department concerning the assessment year 2015-16. The petitioner argued that the notices were not properly served, as they were sent to an outdated email address of his tax practitioner and not to his personal email or new residence. The respondents contended that the notices were duly served. The court found that the petitioner had not received the notices and orders, which violated the principles of natural justice, and thus set aside the impugned notices and orders, remitting the case for fresh consideration.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 748271 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 08-01-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: RAVI S V
• Keywords: Assessment Year 2015-16; Income Tax; Natural Justice; Notice; Service of notice; Writ of Certiorari
• Section: 147; 148; 144; 271(1)(c); 271(1)(b); 271F; 148A(b); 148A(d)

Judgement Text

" - 1 - NC: 2024:KHC:955 WP No. 25688 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF JANUARY, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No. 25688 OF 2023 (T-IT) BETWEEN: RIZWAN ALI KHAN S/O LATE OMER ALI KHAN AGED ABOUT 63 YEARS, NO. 59/60, 1ST FLOOR, 4TH A CROSS, KANAKANAGAR, OPP A M B PUBLIC SCHOOL, BANGALORE-560 032. PAN AYYPK7852N PREVIOUSLY AT: RIZWAN ALI KHAN, NO. 95, IV CROSS TIPPUNAGAR, CHAMRAJPET, BANGALORE-560 018. …PETITIONER (BY SRI. RAVI SHANKAR S V.,ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD-5(3) NO. 59, BELLAR ROAD, H M T BHAWAN, BANGALORE-560 032. 2. NATIONAL FACELESS ASSESSMENT CENTRE REPRESENTED BY ADDITIONAL/ JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU SADIUM, DELHI-110 003. Digitally signed by VANDANA S Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:955 WP No. 25688 of 2023 3. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX THE OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, C R BUILDING, QUEENS ROAD, BANGALORE-560 001. …RESPONDENTS (BY SRI.M.DILIP.,ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE U/S 148A(b) OF THE ACT DATED 19.03.2022 BEARING DIN NO.ITBA/AST/F/148A(SCN)/2021-22/1041068005(1) ISSUED BY THE R1 FOR THE ASSESSMENT YEAR 2015-16 HEREIN MARKED AS ANNEXURE- A AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER In this petition, petitioner has sought for the following reliefs:- “ i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 148A(b) of the Act dated: 19.03.2022 bearing DIN No. ITBA/AST/F/148A(SCN)/2021-22/1041068005(1) issued by the Respondent No.1 for the assessment year 2015-16 herein marked as Annexure-A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order under Section 148A(d) of the Act dated: 30.03.2022 bearing DIN No. ITBA/AST/F/148A/2021-22/1042136257(1) issued by the Respondent No.1 for the assessment year 2015-16 herein marked as Annexure-A1. iii) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the notice under section 148 of the Act, dated: 30.03.2022 bearing DIN No. - 3 - NC: 2024:KHC:955 WP No. 25688 of 2023 ITBA/AST/S/148_1/2021-22/1042182567 (1), issued by the Respondent No.2 for the assessment year 2015-16 herein marked as Annexure-A2. iv) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the order passed U/s 147 r.w.s 144 dated: 16.03.2023 bearing DIN:ITBA/AST/S/147/2022-23/1050846922(1) issued by the Respondent No.2 for the assessment year 2015-16 herein marked as Annexure-A3. v) Issue a writ of certiorari or direction in the nature of a writ of quashing the penalty order u/s 271F of the Act dated: 12.09.2023 bearing DIN No. ITBA/PNL/F/271F/2023-24/1055984768(1) by the Respondent No.2 for the assessment year 2015-16 herein marked as Annexure-A4. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order u/s 271(1)(c) of the Act dated: 13/09/2023 bearing DIN No. ITBA/PNL/F/271(1) (C)/2023-24/1056043786(1) by the Respondent No.2 for the assessment year 2015-16 herein marked as Annexure-A5. vii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated: 12.09.2023 issued u/s 271(1)(b) of the Act bearing DIN and Notice No. ITBA/PNL/F/271(1) (b)/2023-24/1055984740(1) by the Respondent No.2 for the assessment year 2015-16 herein marked as Annexure-A6. viii) And pass such other order as this Hon’ble court deems fit and proper in the interest of justice and equity.” - 4 - NC: 2024:KHC:955 WP No. 25688 of 2023 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the impugned Notices at Annexures- A, A1 and A2 dated 19.03.2022, 30.03.2022 and 30.03.2022 issued by the 1st respondent had not been received by him since the same were not delivered to his personal email id. It was also contended that since the email id in the portal of the profile of the e- filing portal was that of an Income Tax Practitioner, who has filed his return of income and the email of the petitioner was not updated in the new portal for want of requirement to file the return of income and the notice was not delivered by post, since the petitioner had shifted to his residence. It is therefore contended that the impugned notices and orders are violative of principles of natural justice and the same deserves to be set aside and the matter be remitted back to the respondents for reconsideration afresh in accordance with law. 4. Per contra, learned counsel for the respondents – revenue submits that the petitioner had been duly served and - 5 - NC: 2024:KHC:955 WP No. 25688 of 2023 intimated about the notices and orders and same do not warrant interference by this Court in the present petition. 5. A perusal of the material on record will indicate that though there is dispute as regards service of impugned notices and orders upon the petitioner, the fact still remains that the petitioner had not submitted his response / reply to the Notice issued under Section 148A(b) of the Income Tax Act, 1961 (for short ‘ the I.T.Act’) and had not contested the proceedings, which culminated in the impugned order passed under Section 148A(d) of the I.T.Act. Under these circumstances, by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner to submit his response, documents etc., and contest the said proceedings, I deem it just and appropriate to set aside the impugned order at Annexure-A1 and subsequent notices, orders etc., at Annexures-A2 to A6 and remit the matter back to the 1st respondent for reconsideration afresh from the stage of issuance of Notice under Section 148A(b) dated 19.03.2022 and proceed further in accordance with law. 6. In the result, I pass the following:- ORDER - 6 - NC: 2024:KHC:955 WP No. 25688 of 2023 (i) Petition is hereby allowed. (ii) The impugned Notice at Annexure-A dated 19.03.2022, impugned order at Annexure-A1 dated 30.03.2022, impugned notice at Annexure-A2 dated 30.03.2022, impugned order at Annexure-A3 dated 16.02.2023, impugned penalty order at Annexure-A4 dated 12.09.2023, impugned penalty order at Annexure-A5 dated 13.09.2023 and impugned penalty order at Annexure-A6 dated 12.09.2023 passed / issued by the respondents are hereby quashed. (iii) The matter is remitted back to the respondents for reconsideration from the stage of Annexure-A dated 19.03.2022 issued under Section 148A(b) of the I.T.Act and to proceed further in accordance with law. (iv) Liberty is reserved in favour of the petitioner to file pleadings, documents etc., before the 1st respondent who shall consider and provide reasonable and sufficient opportunity to the petitioner and hear him and proceed thereafter in accordance with law. Sd/- JUDGE Srl. "