V RAMAKRISHNA V. THE INCOME TAX OFFICER

WP/10466/2016

AI Insights

The case involves a writ petition filed by Smt. Bhagyamma, representing her deceased husband, V. Ramakrishna, against the Income Tax Officer and the Commissioner of Income Tax (Appeals)-7. The petition challenged the legality of a notice issued under Section 148 of the Income Tax Act for the assessment year 2007-08, after the death of V. Ramakrishna. The primary contention was that no reassessment notice could be issued to a deceased person, and the subsequent reassessment and appeal rejection were also contested. The High Court found that the delay in filing the appeal, attributed to the assessee's death, should be condoned and the appeal should be decided on its merits rather than being rejected on technical grounds.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 755230 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 28-11-2017
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ARAVIND
• Assessee Lawyers: KASHINATH KALMATH
• Keywords: Condonation of delay; Delay in filing; Income Tax; Reassessment; Writ petition
• Section: 147; 148; 143(3)

Judgement Text

" 1/4 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 28TH DAY OF NOVEMBER 2017 BEFORE THE HON'BLE Dr.JUSTICE VINEET KOTHARI WRIT PETITION No.10466 OF 2016 (T-IT) BETWEEN: V.RAMAKRISHNA SINCE DECEASED REPRESENTED BY WIFE, SMT.BHAGYAMMA AGED ABOUT 50 YEARS NO.23, NEAR MARAMMA TEMPLE KATHRIGUPPA VILLAGE BSK 3RD STAGE BANGALORE – 560 050. …PETITIONER (BY:MR.KASHINATH KALMATH, ADVOCATE FOR MR.SRI R.RAMA MURTHY, ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD – 4 (4), KORAMANGALA BMTC BUILDING, 80 FEET ROAD KORAMANGALA BANGALORE – 560 095. 2. COMMISSIONER OF INCOME TAX (APPEALS)-7, KORAMANGALA BMTC BUILDING 80 FEET ROAD, KORAMANGALA BANGALORE – 560 095. …RESPONDENTS (BY:MR.ARAVIND K.V., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 2.1.2013 ISSUED UNDER SECTION 148 OF THE ACT Date of Order 28-11-2017 W.P.No.10466/2016 V.Ramakrishna Vs. The Income Tax Officer and Anr. 2/4 (ANNEXURE-A) BY THE R1 FOR THE ASSESSMENT YEAR 2007-08 IN THE NAME OF V.RAMAKRISHNA WHO PASSED AWAY ON 14.5.2008 AS ILLEGAL AND IMPROPER SINCE NO SUCH NOTICE CAN BE ISSUED ON DEAD PERSON AND TO QUASH THE ORDER OF RE-ASSESSMENT DATED 26.3.2014 MADE BY THE R1 FOR THE ASSESSMENT YEAR 2007-08 (ANNEXURE-B) AS WITHOUT THE AUTHORITY OF LAW AND TO QUASH THE ORDER OF THE R2 DATED 19.1.2016 (ANNEXURE- D) AS OPPOSED TO LAW AND ETC. THIS W.P. COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:- ORDER Mr.Kashinath Kalmath, Advocate for Mr.Ramamurthy R., Advovcate for Petitioner Mr.Aravind K.V. Advocate for Respondents The petitioner has filed this Writ Petition aggrieved by the order Annexure-D dated 19.1.2016 passed by the Commissioner of Income Tax (Appeals) rejecting the Appeal filed by the petitioner against an order passed under Section 143(3) of the Income Tax Act, 1961 (‘Act’) read with Section 147 of the Act on 26.3.2014 for the Assessment Year 2007-2008 on the ground of delay in filing the appeal. 2. The alleged delay caused in the filing of the Appeal against the reassessment order was 147 days Date of Order 28-11-2017 W.P.No.10466/2016 V.Ramakrishna Vs. The Income Tax Officer and Anr. 3/4 and for which the reasons inter alia given by the petitioner was the death of the assessee himself. 3. Having heard the learned counsels for the parties, this Court is satisfied that the rejection of the Appeal by the Commissioner of Income Tax (Appeals) on the ground of delay is not justified and the delay in these circumstances deserved to be condoned. Since it was a regular first appellate remedy filed by the petitioner, the First Appellate Authority should have decided the Appeal on merits instead of giving technical reasons for the rejection of the Appeal. 4. This Writ Petition is accordingly allowed and setting aside the impugned order Annexure-D dated 19.1.2016, the matter is restored to the file of Commissioner of Income Tax (Appeals) and he is directed to decide the Appeal on merits and the delay in filing the Appeal shall stand condoned. Date of Order 28-11-2017 W.P.No.10466/2016 V.Ramakrishna Vs. The Income Tax Officer and Anr. 4/4 5. The petitioner-assessee may appear before the Commissioner of Income Tax (Appeals) in the first instance on 14.12.2017 and a period of four months is allowed to the said Authority to pass fresh orders in accordance with law. No order as to costs. Sd/- JUDGE VGR "