SMT DEEPA GOPI V. THE INCOME TAX OFFICER

WP/317/2025

AI Insights

The case involves Smt. Deepa Gopi, the petitioner, who challenged the ex-parte assessment and penalty orders issued by the Income Tax Department. The petitioner argued that she did not receive any notices regarding the assessment due to the absence of a digital footprint on the income tax portal and that the physical notices were returned as 'no such person'. The respondents contended that they had no alternative but to proceed with the assessment due to the non-receipt of any communication from the petitioner. The court found that the petitioner was not properly notified and thus entitled to an opportunity to contest the notices and participate in the proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 746931 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 15-01-2025
• Assessment Year: misc
• Laws Referred To: Constitution of India, Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: GEETHA K
• Keywords: Assessment Order; Income Tax; Notice; Penalty order; Writ petition; Digital Footprint
• Section: 147; 144; 148A(b); 226; 227

Judgement Text

" - 1 - NC: 2025:KHC:1473 WP No. 317 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO.317 OF 2025 (T-IT) BETWEEN: SMT. DEEPA GOPI W/O. GOPI K., AGED ABOUT 44 YEARS, DOOR NO.11, 1ST MAIN ROAD, 2ND STAGE, LIG KHB COLONY, BASAVESHWAR NAGAR, BANGALORE-560 079. …PETITIONER (BY SMT. GEETHA RANI K., ADVOCATE) AND: 1. THE INCOME TAX OFFICER WARD 6 (2) (1), BMTC BUILDING, 80 FET ROAD, KORAMANGALA, BANGALORE-560 095 2. THE ADDITIONAL/JOINT/DEPUTY ASSISTANT COMMISSIONER OF INCOME TAX, INCOME-TAX OFFICER, NATIONAL FACELESS- ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, Digitally signed by KAVYA R Location: High Court of Karnataka - 2 - NC: 2025:KHC:1473 WP No. 317 of 2025 ROOM NO.401, 2ND FLOOR, E-RAMP, JAWARHARLAL NEHRU STADIUM, DELHI-110 003. …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO (A) QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE THE IMPUGNED ASSESSMENT ORDER DATED 07.03.2024 ISSUED BY THE LEARNED FIRST RESPONDENT UNDER SECTION 147 R.W.S 144 VIDE DIN ITBA/AST/S/147/2023- 24/1062141332(1) FOR AY 2016-17, ENCLOSED IN ANNEXURE A AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT - 3 - NC: 2025:KHC:1473 WP No. 317 of 2025 ORAL ORDER Heard Smt. Geetha Rani.K., learned counsel for the petitioner and Sri. Dilip.M., learned counsel for respondent Nos.1 and 2. Perused the writ petition papers. 2. Learned counsel for the petitioner would submit that the petitioner is before this Court under Article 226 of the Constitution of India, questioning the ex-parte Assessment Order and consequential Penalty Orders. It is further submitted that the petitioner is an individual and the petitioner did not have any digital footprint on income tax portal. Apparently the notices issued by the respondent-Authorities were not received and as such the petitioner could not participate in the proceedings or file any objection to either to Notice issued under Section 148A(b) of the Income Tax Act, 1961 (for short '1961 Act') or to any other subsequent Notices. It is pointed out from Assessment Order (Annexure-A) dated 07.03.2024 that the Notices sent through registered post, acknowledgement due was returned to the Authorities with postal shara as 'no such person'. Thus, it is stated that the petitioner has not received any Notices issued by the - 4 - NC: 2025:KHC:1473 WP No. 317 of 2025 respondent-Authorities. Further, learned counsel would submit that the petitioner was aware of the proceedings only when the Penalty Order was served on the petitioner through post. Thus, learned counsel for the petitioner would pray for an opportunity to file objection to Notice issued under Section 148A(b) of 1961 Act and to participate in the further proceedings. 3. Per contra, learned counsel Sri. Dilip.M. for the respondents would submit that the petitioner had no digital footprint on income tax portal and the Notice sent through post to the address furnished by the petitioner returned with postal shara as 'no such person'. In that circumstances, the Authorities had no other option, proceeded further with the proceedings by issuing Notice under Section 148A(b) of 1961 Act. 4. Having heard the learned counsels for the parties and on perusal of the entire writ petition papers, I am of the view that the petitioner ought to be given an opportunity to file objection to the Notice under Section 148A(b) of 1961 Act and the petitioner needs to be given an opportunity to participate in the proceedings. - 5 - NC: 2025:KHC:1473 WP No. 317 of 2025 5. Admittedly, the petitioner is an individual and she did not have any digital footprint on income tax portal. A perusal of the Assessment Order dated 07.03.2024 (Annexure-A) indicates that the Notice sent to the petitioner through post returned with postal shara 'no such person', which makes it abundantly clear that no notice was served on the petitioner. 6. In view of the above circumstances, the petitioner needs to be given an opportunity to explain her case before respondent No.1-Assessing Authority. Hence, the following: ORDER (a) Writ petition is allowed and remanded; (b) Annexure-A bearing No.ITBA/AST/S/147/2023- 24/1062141332(1) dated 07.03.2024; Annexure-B bearing No.ITBA/AST/S/156/2023- 24/1062141514(1) dated 07.03.2024; Annexure-C bearing No.ITBA/PNL/F/271(1)(b)/2024- 25/1068844178(1) dated 18.09.2024; Annexure-D bearing No.ITBA/PNL/S/156/2024- 25/1068797002(1) dated 18.09.2024; Annexure-E bearing No.ITBA/PNL/F/271F/2024- - 6 - NC: 2025:KHC:1473 WP No. 317 of 2025 25/1068844491(1) dated 18.09.2024; Annexure-F bearing No.ITBA/PNL/S/156/2024- 25/1068817587(1); dated 18.09.2024; Annexure- G bearing No.ITBA/PNL/F/271(1)(c)/2024- 25/1068976415(1) dated 23.09.2024; Annexure-H bearing No.ITBA/PNL/S/156/2024- 25/1068971431(1) dated 23.09.2024 are quashed; (c) Three weeks time granted to the petitioner to file objection to Annexures-J and K, Notices dated 04.02.2023 and 14.02.2023 issued under Section 148A(b) of 1961 Act; (d) The petitioner shall appear before respondent No.1-Assessing Authority on 13.02.2025. All contentions of the parties are left open. Sd/- (S.G.PANDIT) JUDGE SMJ List No.: 1 Sl No.: 32 "