SMT. VIBHA RAVI GHAI, V. THE INCOME TAX OFFICER,

WP/29545/2024

AI Insights

The case involves Smt. Vibha Ravi Ghai, the petitioner, who challenged an ex-parte assessment order issued by the Income-Tax Officer for the assessment year 2010-11. The petitioner contended that she was not issued any notice regarding the assessment order, which led to her inability to participate in the proceedings. The respondents, however, claimed that notice was issued and served. The court found that the order was passed without hearing the petitioner and thus set aside the order and related notices, providing an opportunity for the petitioner to defend herself, conditional upon the deposit of 20% of the demanded amount.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 670986 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 07-11-2024
• Assessment Year: misc
• Laws Referred To: Income-Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: A SHANKAR; ANNAMALAI
• Keywords: Assessment Order; Ex-parte; Income Tax; Notice; Opportunity to Defend; Writ petition
• Section: 147; 143(3)

Judgement Text

" - 1 - NC: 2024:KHC:44900 WP No. 29545 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF NOVEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 29545 OF 2024 (T-IT) BETWEEN: 1. SMT. VIBHA RAVI GHAI, W/O SRI. RAVI GHAI, AGED ABOUT 67 YEARS, NO.5C, ATRIA TATA AQUILA HEIGHTS, JALAHALLI WEST, BEHIND HMT SCHOOL, BENGALURU-560 013. …PETITIONER (BY SRI. A.SHANKAR, SR.ADVOCATE FOR SRI. ANNAMALAI S., ADVOCATE) AND: 1. THE INCOME-TAX OFFICER, WARD 6(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560 095. 2. THE INCOME-TAX OFFICER, WARD 6(3)(4), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560 095. …RESPONDENTS (BY SRI. M.DILIP, ADVOCATE) THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ASSESSMENT ORDER PASSED BY THE RESPONDENT UNDER SEC 143(3) R.W.S 147 OF THE INCOME-TAX ACT, 1961 DATED 26.12.2017 BY RESPONDENT NO.2 FOR THE ASSESSMENT YEAR 2010-11 HEREIN MARKED AS ANNEXURE-A AND ETC. Digitally signed by CHAITHANYA K Location: High Court of Karnataka - 2 - NC: 2024:KHC:44900 WP No. 29545 of 2024 THIS PETITION COMING ON FOR PRELIMINARY HEARING, THROUGH PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE M.I.ARUN ORAL ORDER 1. The petitioner has challenged the assessment order dated 26.12.2017 vide Annexure-A to the writ petition for the assessment year 2010-11. It is contended that no notice was issued to the petitioner in respect of said order and because of which she could not participate in the said proceedings and only recently she came to know about passing of the said order and hence, the present writ petition is filed. 2. Per contra, learned counsel for respondents submits that notice has been in fact issued and served on the assessee. However, it is not in dispute that the petitioner has not participated in the proceedings. 3. Under the given peculiar facts and circumstances of the case as the impugned order is passed ex-parte without - 3 - NC: 2024:KHC:44900 WP No. 29545 of 2024 hearing the petitioner, this Court is of the opinion it would be appropriate that an opportunity be given to the petitioner to defend herself before respondent No.2 subject to petitioner depositing 20% of the demand, if not already deposited. 4. Hence, the following: ORDER i) The impugned order dated 26.12.2017 passed by No.2 (vide Annexure-A to the writ petition), the demand notice dated 28.12.2017 passed by respondent No.2 (vide Annexure-B to the writ petition) and notice dated 26.12.2017 passed by respondent No.2 (vide Annexure-C to the writ petition) are hereby set aside subject to petitioner depositing 20% of the amount demanded, if it is not already deposited before the concerned authority; - 4 - NC: 2024:KHC:44900 WP No. 29545 of 2024 ii) Petitioner shall appear before respondent No.1 on 05.12.2024 at 11.00 a.m. without further notice; iii) Respondent No.1 shall afford a reasonable opportunity to the petitioner and pass appropriate orders thereafter; iv) Accordingly, writ petition is disposed of. All contentions left open. SD/- (M.I.ARUN) JUDGE PGG List No.: 1 Sl No.: 19 "