SMT ANANTHA LAKSHMI V. INCOME TAX OFFICER

WP/26093/2024

AI Insights

The case involves Smt. Anantha Lakshmi, the petitioner, who challenged the ex parte assessment orders issued by the Income Tax Officer under Sections 144 and 270A of the Income Tax Act for the assessment year 2017-18. The petitioner did not respond to the initial notices due to personal circumstances, including the death of her spouse and relocation. The court, considering these factors, set aside the previous orders and remitted the case for fresh consideration, allowing the petitioner to present her case and documents.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 747802 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 24-09-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: RAVISHANKAR
• Keywords: Assessment Year 2017-18; Exparte assessment order; Income Tax; Writ of Certiorari
• Section: 144; 142(1); 270A; 226; 227

Judgement Text

" - 1 - NC: 2024:KHC:39615 WP No. 26093 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.26093 OF 2024 (T-IT) BETWEEN: 1. SMT. ANANTHA LAKSHMI, AGED ABOUT 57 YEARS, FLAT NO.G01, DREAM HOME APARTMENT, NO.31, 32, 33, BOHRA LAYOUT, GOTTIGERE, BANNERGHATTA ROAD, BANGALORE - 560 083 PAN : APTPL0811Q. PREVIOUSLY AT NO.17, FF-05, PRANAM RESIDENCY, NEAR AMRUTHAHALLI POLICE STATION, AMRUTHNAGARA PO, BANGALORE 560 092. …PETITIONER (BY SRI. RAVI SHANKAR S.V., ADVOCATE) AND: 1. INCOME TAX OFFICER, WARD – 6(3)(2), BANGALORE-560095. 2. INCOME TAX OFFICER, WARD – 7(2)(4), BANGALORE-560 095. 3. NATIONAL FACELESS ASSESSMENT CENTRE, ADDITIONAL/JOINT/DEPUTY /ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, Digitally signed by DEVIKA M Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:39615 WP No. 26093 of 2024 JAWAHARLAL NEHRU STADIUM, DELHI – 110003. …RESPONDENTS (BY SRI. M.DILIP, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER UNDER SECTION 144 OF THE ACT, DATED 25/12/2019 BEARING DIN NO.ITBA/AST/S/144/2019- 20/1023060259(1), ISSUED BY THE RESPONDENT NO.2 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED AS ANNEXURE – A AND ETC. THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: (i) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the order under Section 144 of the Act, dated 25.12.2019 bearing DIN No.ITBA/AST/S/144/ 2019-20/ 1023060259(1), issued by the respondent No.2 for the assessment year 2017-18 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 270A of the Act, dated 25.01.2022, bearing DIN No.ITBA/PNL/F/ 270A/2021-22/ 1039072076(1) issued by the respondent No.3 for the assessment year 2017-18 herein marked as Annexure-A1. (iii) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity. - 3 - NC: 2024:KHC:39615 WP No. 26093 of 2024 2. A perusal of the material on record would indicate that the assessment proceedings initiated by the respondent, notices under Section 142(1) of the Income Tax Act, 1961 (‘IT Act’ for short) having been issued by the respondent to the petitioner on 07.08.2019 and 06.12.2019, the petitioner did not submit any reply, as a result of which the respondent proceeded to pass the impugned exparte assessment order which is assailed in the present petition. It is submitted that due to the spouse of the assesse having been passed away and re-location of the assesse to a different place, the petitioner was not in a position to submit the reply to the aforesaid notices and as such, if one more opportunity is provided to the petitioner by setting aside the impugned order, the petitioner would submit a reply along with the documents and the respondent may be directed to re-consider the matter afresh in accordance with law. 3. Per contra, the learned counsel for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 4. A perusal of the impugned order would undisputedly indicate that the petitioner had not submitted reply to the notices under Section 142(1) of the IT Act and consequently, in order to - 4 - NC: 2024:KHC:39615 WP No. 26093 of 2024 provide one more opportunity to the petitioner, I deem it just and appropriate to set aside the impugned assessment order at Annexure-A dated 25.12.2019 and Annexure-A1 dated 25.01.2022 and remit the matter back to the concerned respondent for re- consideration afresh in accordance with law. 5. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned orders at Annexure-A dated 25.12.2019 and Annexure-A1 dated 25.01.2022, are hereby set aside. (iii) The matter is remitted back to the concerned respondent for re-consideration afresh in accordance with law to the stage of the petitioner submitting a reply to the notices under Section 142(1) of the IT Act. (iv) All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the same. Sd/- (S.R.KRISHNA KUMAR) JUDGE MD List No.: 1 Sl No.: 33 "