Sri. Hanumanthapura Rudrappa Veere Gowda V. Assistant Commissioner of Income Tax Circle -6(2) and Principal Commissioner of Income Tax-6 and Assessing Officer, National Faceless Assessment Centre

WP/17374/2023

AI Insights

The case involves Sri. Hanumanthapura Rudrappa Veere Gowda, the petitioner, who challenged the assessment order and the preceding notice under Section 148A of the Income Tax Act, 1961, for the assessment year 2015-16. The petitioner contended that he did not receive the initial notice under Section 148A(b), which led to his inability to respond or provide necessary documents, thus affecting his right to a fair assessment. The respondents, including the Assistant Commissioner of Income Tax and the Principal Commissioner of Income Tax, defended the actions taken under the Income Tax Act. The court, after hearing both parties, decided to set aside the impugned orders and remand the case for a fresh assessment, providing the petitioner another opportunity to respond.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 796084 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 06-08-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: NAGHARISH
• Keywords: Assessment Order; Certiorari; Certiorari; Income Tax; Writ petition; Section 148A Notice
• Section: 148A(b); 148A(d); 226; 227

Judgement Text

" - 1 - NC: 2024:KHC:31188 WP No. 17374 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF AUGUST, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 17374 OF 2023 (T-IT) BETWEEN: SRI. HANUMANTHAPURA RUDRAPPA VEERE GOWDA, S/O S RUDRAPPA, AGED ABOUT 50 YEARS, R/AT NO.7, SONNEGOWDA COMPLEX, KODIGEHALLI, BANGALORE 560 092. …PETITIONER (BY SRI. NAG HARISH., ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -6(2), BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU 560 095. 2. PRINCIPAL COMMISSIONER OF INCOME TAX-6, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU 560 095. 3. ASSESSING OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NO. 412-413, 1ST FLOOR, OPP METRO PILLAR NO. 793, DWARAKA MOR, NEW DELHI 110 059. …RESPONDENTS (BY SRI.M DILIP.,ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO A) QUASH THE ASSESSMENT ORDER DATED 21/03/2023 BEARING NO. ITBA / AST / S/ 147/2022-23 / 1051078747 (1) ANNEXURE-H1 PASSED BY R3 FOR ASSESSMENT YEAR 2015-16 AND ETC., THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by LEELAVATHI S R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:31188 WP No. 17374 of 2023 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “ a. Issue a writ of certiorari to quash the assessment order dated: 21.03.2023 bearing No.ITBA/AST/S/147/ 2022-23/1051078747(1) Annexure-H1 passed by third respondent for Assessment year 2015-16. b. Issue a writ of certiorari to quash the order u/s. 148A(d) of the IT Act bearing No.ITBA/ST/F/148A/2021- 22/10422984889(1) dated: 31.03.2022 Annexure-F2 passed by first respondent for Assessment year 2015-16. c. Issue such other writ of direction as this Hon’ble Court deem fit to grant in the facts and circumstances of the present case.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner submits that notice issued by the respondents under Section 148A(b) of the Income Tax Act, 1961 (for short, ‘IT Act’), dated 19.03.2022 at Annexure-F1 was not received by petitioner and he was not aware of the notice and - 3 - NC: 2024:KHC:31188 WP No. 17374 of 2023 consequently, petitioner could not submit its reply / response along with documents to the said notice. It is submitted that the inability and omission on the part of the petitioner to submit reply / response along with documents to the Section 148A(b) notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and as such, if one more opportunity is provided to the petitioner to do so by setting aside the impugned orders and notices, the petitioner would do so and respondents may be directed to proceed further in accordance with law. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 5. A perusal of the impugned order will indicate that it is an undisputed fact that petitioner has not submitted reply / response along with documents to Section 148A(b) notice. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to submit a reply along with documents to Section 148A(b) notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would submit reply - 4 - NC: 2024:KHC:31188 WP No. 17374 of 2023 along with documents, I deem it just and appropriate to set aside the impugned assessment order dated 21.03.2023 at Annexure-H1 and the impugned order passed under Section 148A(d) of the IT Act, dated 31.03.2022 at Annexure-F2 and subsequent notice / orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 148A(b) notice and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned assessment order dated 21.03.2023 at Annexure-H1 and the impugned order passed under Section 148A(d) of the IT Act, dated 31.03.2022 at Annexure-F2 are hereby set aside. (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice under Section 148A(b) of the IT Act dated 19.03.2022 at Annexure- F1. - 5 - NC: 2024:KHC:31188 WP No. 17374 of 2023 (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC: List No.: 1 Sl No.: 39 "