Shivraj Jain Sanju Kumar V. Assessing Officer National Faceless Assessment Centre and Jurisdictional Assessing Officer Income Tax Officer Ward-1 and Principal Commissioner of Income Tax-1

WP/8932/2022

AI Insights

The case involves Shivraj Jain Sanju Kumar, the petitioner, who was subjected to a re-assessment by the Assessing Authority for the assessment year 2018-19. The petitioner contested the notice issued under Section 148 of the Income Tax Act, 1961, claiming that he was not given a proper opportunity to present his case. The court acknowledged that although the petitioner's request for an adjournment was accepted by the portal of the Assessing Authority, no specific date was provided for the hearing, and the order was passed without his input. This led to the filing of the writ petition under Articles 226 and 227 of the Constitution of India, seeking to quash the notice and the order.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 689721 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 09-06-2022
• 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: CHAITANYA MUDRABETTU
• Keywords: Assessment year 2018-19; Income Tax; Notice Quash; Opportunity of Hearing; Re-assessment; Writ petition
• Section: 148; 148A(d); 148A; 226; 227

Judgement Text

" 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JUNE, 2022 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO.8932 OF 2022 (T-IT) BETWEEN: SHIVARAJ JAIN SANJU KUMAR AGED ABOUT 40 YEARS C/O.VIPUL TEXTILES LAXMI BAZAR CHITRADURGA – 577 501 … PETITIONER (BY SRI CHAITANYA V. MUDRABETTU, ADVOCATE) AND: 1. ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE NO.412-413, 1ST FLOOR OPP. TO METRO PILLAR NO.793, DWARKA MOR NEW DELHI – 110 059 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 KORAMANGALA 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 NOTICE DATED 31.03.2022 (ANNEXURE-F) ISSUED UNDER SECTION 148 OF INCOME TAX ACT, 1961 FOR ASSESSMENT YEAR 2018- 19 AND ETC. THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS DAY THE COURT MADE THE FOLLOWING: ORDER The case of the petitioner was taken up for re- assessment by the Assessing Authority for the assessment year 2018-19. In this regard, necessary notices were issued to the petitioner calling upon him to file his objections. The petitioner sought time to produce necessary particulars. His request for adjournment to reply to the notice issued under Section 148A of the Income Tax Act, 1961 was accepted by the portal of the Assessing Authority. However, no date was indicated and without hearing the petitioner, the Assessing Authority has passed the order dated 27.03.2022 under Section 148A(d) of the Income Tax Act, 1961 bearing No.ITBA/AST/F/148A/2021- 3 22/1041715418(1) vide Annexure-E to the writ petition and consequently notice under Section 148 of the Income Tax Act, 1961 dated 31.03.2022 bearing No.ITBA/AST/S/148_1/2021-22/1042369550 (1) vide Annexure-F has been issued. Aggrieved by the same, the instant writ petition is filed. 2. The case of the petitioner is that no opportunity of hearing was accorded to him and he submits that if same were to be accorded, he would satisfy the Assessing Authority that it is not a fit case for reopening the assessment as ordered. 3. The Advocate appearing for the respondents justifies the order and the same has been passed based upon the available records. However, he does not dispute the fact that the petitioner sought for adjournment and his request was accepted successfully by the portal of the Assessing Authority but no date was given and without hearing the petitioner, the impugned order has been passed. 4 On the ground that the petitioner had no opportunity to defend his case, the writ petition deserves to be allowed. Hence, the following: ORDER i) The order dated 27.03.2022 passed under Section 148A(d) of the Income Tax Act, 1961 bearing No.ITBA/AST/F/ 148A/2021-22/1041715418(1) by the Assessing Authority vide Annexure-E is hereby set aside ] ii) Consequently, the notice issued under Section 148 of the Income Tax Act, 1961 dated 31.03.2022 bearing No.ITBA/AST/S/148_1/2021-22/104236 9550(1) vide Annexure-F is hereby set aside; iii) The matter is remitted back to the Assessing Authority; iv) The petitioner is given 15 days time to submit his reply to the notice issued to him; 5 v) The Assessing Authority shall consider the case of the petitioner by taking into consideration the reply submitted by him and to pass appropriate orders in accordance with law thereafter. vi) Writ petition is disposed of. Sd/- JUDGE LB "