Shri Mohammed Sait V. The National Faceless Assessment Centre and The Income Tax Officer Ward -1(1), Mysuru

WP/14192/2024

AI Insights

In this writ petition, the petitioner, Shri Mohammed Sait, challenged the assessment order and related documents issued by the National Faceless Assessment Centre and the Income Tax Officer, Mysuru. The petitioner argued that the short time provided to respond to the show cause notice (only two days) was insufficient and violated the principles of natural justice, leading to an inability to effectively contest the allegations, which resulted in an unfavorable assessment. The court agreed with the petitioner's argument regarding the inadequate time for response and set aside all related documents, remanding the case for further proceedings.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 816193 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 22-06-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: THIRUMALESH
• Assessee Lawyers: RAVI KUMAR
• Keywords: Assessment Order; Natural Justice; Show cause notice; Writ of Certiorari
• Section: 143(3); 144B; 271AAC(1)

Judgement Text

" - 1 - NC: 2024:KHC:22948 WP No. 14192 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF JUNE, 2024 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 14192 OF 2024 (T-IT) BETWEEN: SHRI MOHAMMED SAIT, AGED ABOUT 50 YEARS, 132, 4TH CROSS, C LAYOUT, BANNI MANTAPA C LAYOUT MYSURU-570015 PAN AOOPS9154H. …PETITIONER (BY SRI. RAVIKUMAR N., ADVOCATE FOR SRI LOCHANA S BABU, ADVOCATE) AND: 1. THE NATIONAL FACELESS ASSESSMENT CENTRE REP 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, JAWARLAL NEHRU STADIUM, NEW DELHI-110003. 2. THE INCOME TAX OFFICER WARD -1(1), MYSURU, CENTRAL REVENUE BUILDING, 22/16, GOVT HOUSE ROAD NAZARBAD, MYSURU-570010. .. RESPONDENTS (BY SRI THIRUMALESH, ADVOCATE ) Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:22948 WP No. 14192 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DTD. 21.03.2024, PASSED UNDER SECTION 143(3) READ WITH SECTION 144B OF THE ACT OF THE ASSESSMENT YEAR 2022-23 BY THE R-1 BEARING DIN AND NOTICE NO. ITBA/AST/S/143(3)/2023- 24/1063104554(1) HEREIN MARKED AS ANNX-A AND ETC., THIS PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING: ORDER The petitioner has sought for issuance of writ of certiorari quashing the order dated 21.03.2024, passed under Section 143(3) read with Section 144B of Income Tax Act, 1961 (for short `the Act') at Annexure-`A', computation sheet at Annexure-`A-1', demand notice at Annexure-`A-2' and notice under Section 271AAC(1) of the Act at Annexure-`A-3'. 2. It is the case of the petitioner that the impugned Assessment Order is passed in violation of principles of natural justice. In so far as the show cause notice issued at Annexure-`G', dated 16.03.2024 is concerned, it had mandated filing of reply on or before 18.03.2024. It is submitted that such short time given for reply has resulted - 3 - NC: 2024:KHC:22948 WP No. 14192 of 2024 in violation of principles of natural justice and prejudice has been caused as the petitioner was not in a position to submit the reply. It is also submitted that, in the light of failure to upload the reply as time limit has lapsed, the petitioner was unable to put forth his case effectively resulting in passing of an order in the absence of reply to the contentions raised in the show cause notice dated 16.03.2024. 3. These facts of date of issuance of notice and reply to be furnished on 18.03.2024 are borne from records. The contention of prejudice being caused by short time of two days given for making out reply requires consideration. 4. Accordingly, on such sole ground, the order at Annexure-`A', computation sheet at Annexure-`A-1', demand notice at Annexure-`A-2' and notice at Annexure-`A-3', are set aside and the matter is relegated to the stage of reply to the show cause notice at Annexure-`G'. The petitioner is at liberty to upload the - 4 - NC: 2024:KHC:22948 WP No. 14192 of 2024 order of this Court by way of reply to the recovery notice/show cause notice. All contentions are kept open. The Writ Petition is disposed off accordingly. Sd/- JUDGE bk/ List No.: 1 Sl No.: 4 "