SREERAMAPPA V. THE ADDITIONAL / JOINT/ DEPUTY /ASST COMMISSIONER OF INCOME TAX/

WP/23404/2022

AI Insights

The case involves Sreeramappa, an agriculturist, who was not initially an assessee but received a notice through electronic mode regarding a reassessment for the assessment year 2015-16. The petitioner argued that he was unaware of the proceedings, which were similar to those for the assessment year 2014-15, previously set aside in another writ petition. The court considered previous similar cases and the petitioner's participation in other assessment years to conclude that the notice was not properly served, thus setting aside the reassessment and penalty orders.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 689572 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 27-07-2023
• Assessment Year: misc
• Other Referred Cases: W.P.No. 23456/2022, W.P.No.23424/2022
• Laws Referred To: Articles 226 and 227 of the Constitution of India, Section 147 r.w.s. 144 r.w.s 144B of the Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: RAMA MURTHY
• Keywords: Agriculturist; Assessment Year; Ex parte order; Notice; Penalty; Reassessment; Writ petition
• Section: 147; 144; 144B; 226; 227

Judgement Text

" - 1 - NC: 2023:KHC:26277 WP No. 23404 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF JULY, 2023 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 23404 OF 2022 (T-IT) BETWEEN: 1. SREERAMAPPA S/O SRI. KRISHNAPPA AGED ABOUT 57 YEARS KHADRIPURA MULBAGAL - 563 131 … PETITIONER (BY SRI. RAMA MURTHY R., ADVOCATE) AND: 1. THE ADDITIONAL/ JOINT/ DEPUTY / ASST. COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTER DELHI - 110 001 2. THE INCOME TAX OFFICER WARD-1 KOLAR - 563 101 … RESPONDENTS (BY SRI. E.I. SANMATHI., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE EX-PARTY ORDER OF RE-ASSESSMENT DTD 25.03.2022 MADE U/S. 147 R.W.S. 144 R.W.S 144B OF THE ACT, BY THE R-1 (ANNEXURE-C) [ITBA/AST/S/147/2021-22/1041661618(1)] TO THIS WRIT PETITION AND ETC. THIS W.P. COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: Digitally signed by VIJAYA P Location: High Court of Karnataka - 2 - NC: 2023:KHC:26277 WP No. 23404 of 2022 ORDER Petitioner has sought for setting aside of the ex-parte order of reassessment dated 25.03.2022 at Annexure-C as well as the orders of penalty at Annexures-E and F. 2. Learned counsel appearing for petitioner submits that the petitioner is an agriculturist and was not an assessee and accordingly, the notice sent through e-mode did not come to the notice of the petitioner. Petitioner, however, submits that the present proceedings are relating to the assessment year 2015-16 and that the identical proceedings as regards the petitioner for the assessment year 2014-15 has been set aside in another writ petition bearing W.P.No. 23456/2022 and consequent to the petition being allowed, the petitioner has participated in the proceedings which would reflect his bonafides and taking note of the said order as well as the order in W.P.No.23424/2022 of the same assessee for the assessment year 2017-18, the proceedings in the present case also may be set aside. - 3 - NC: 2023:KHC:26277 WP No. 23404 of 2022 3. Taking note of the said orders and also that the petitioner was not an assessee, the contention of the petitioner that there was no notice to him requires acceptance. It would meet the ends of justice, if proceedings are reopened and the petitioner is granted an opportunity while taking note of the submission that the petitioner has been participating in the proceedings for the assessment year 2018-19 that have been initiated. 4. Accordingly, the order of reassessment dated 25.03.2022 at Annexure-C as well as the orders of penalty at Annexures-E and F are set aside. The matter is relegated to the stage of filing of objections to the notice under Section 148 of the Income Tax Act. All contentions of the petitioner are kept open and the petitioner is required to co-operate with the proceedings. 5. In light of the above, petition is disposed off. Sd/- JUDGE VP "