TLC UNIVERSAL PRIVATE LTD V. THE PRINCIPAL COMMISSIONER OF

WP/24270/2022

AI Insights

The case involves TLC Universal Private Ltd., which filed a writ petition against the Income Tax Department officials, challenging an order passed by the Income Tax Officer, TDS Ward 3(3). The petitioner argued that the order was passed without providing an opportunity for a personal hearing and without considering the documents submitted by the petitioner. The court, referencing a previous order, noted the failure to adhere to the principles of natural justice and thus set aside the impugned order, remitting the matter for fresh consideration.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 691615 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 15-12-2022
• Assessment Year: misc
• Other Referred Cases: W.P.No.17554/2022
• Laws Referred To: Articles 226 and 227 of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: K MALHAR RAO
• Keywords: Natural Justice; Personal hearing; Reconciliation of Accounts; Writ of Certiorari; Writ of Mandamus
• Section: F No.HC Order/TLC/ITO/W-3(3)/2022-23

Judgement Text

" 1 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 15TH DAY OF DECEMBER, 2022 BEFORE THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.24270 OF 2022 (T – IT) BETWEEN: TLC UNIVERSAL PRIVATE LTD. HAVING ITS OFFICE ADDRESS AT: NO.114, 7TH CROSS, BEHIND ST. JOHNS’ SCHOOL, COFFEE BOARD PARK, KEMPAPURA, BANGALORE – 560024. REPRESENTED BY ITS DIRECTORS ...PETITIONER (BY SRI. K. MALHAR RAO, ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX DEPARTMENT QUEEN’S ROAD, BENGALURU – 560009. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE – 3(1), 4TH FLOOR, HMT BHAVAN, NO.59, BELLARY ROAD, BANGALORE. 3. THE INCOME TAX OFFICER, TDS WARD 3(3), BANGALORE, HMT BHAVAN, NO.59, BELLARY ROAD, BANGALORE. 4. THE TAX RECOVERY OFFICER, TDS, BANGALORE. …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 PROCEEDINGS ORDER PASSED BY THE R3 ON 15.11.2022 VIDE 2 NO. F.NO.HC ORDER/TLC/ITO/W-3(3)/2022-23 FOR THE ASSESSMENT YEAR 2011-12 WHICH IS ALREADY ENCLOSED AS ANNEXURE – Q AND ETC. THIS W.P. COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:- ORDER In this petition, petitioner has sought for the following reliefs: a. Issue writ of certiorari to quashing of proceedings order passed by the 3rd respondent on 15.11.2022 vide No.F No.HC Order/TLC/ITO/W-3(3) / 2022-23 for the Assessment Year 2011-12 which is already enclosed as Annexure – Q. b. Issue writ of mandamus or writ of direction to the respondent authorities No.3, to expeditiously take requisite steps in order to refund the excess amount along with applicable interest thereon, paid by the petitioner, which is with the Income Tax Department, as deemed fit by this Hon’ble Court, in the circumstances of the case; and c. Pass such other or further orders as this Hon’ble Court may deem fit in the facts and circumstances of this case, in the interest of justice and equity. 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3 3. The material on record discloses that pursuant to the order dated 09.09.2022 passed by this Court in the earlier round of litigation in W.P.No.17554/2022, petitioner submitted representations along with relevant documents on 31.10.2022 and 09.11.2022. It is grievance of the petitioner that despite the submission of all relevant documents, the respondent has proceeded to pass the impugned order without providing an opportunity of personal hearing to the petitioner as well as not permitting him to provide / furnish reconciled statement of accounts. It is submitted that the same will be furnished by the petitioner if one more opportunity is granted to him by setting aside the matter and remitting the matter back to the respondents for reconsideration afresh in accordance with law. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 5. As rightly contended by learned counsel for the petitioner, despite submission of representations along with documents on 31.10.2022 and 09.11.2022, pursuant to 4 directions issued by this Court, respondents have not provided an opportunity of personal hearing in favour of the petitioner and consequently, on this ground alone and in view of violation of principles of natural justice, I deem it just and appropriate to set aside the impugned order and remit the matter back to the respondents for reconsideration afresh by providing one more opportunity to the petitioner and directing the respondents to provide an opportunity for personal hearing to the petitioner and to proceed further in accordance with law.. 6. Hence, I pass the following: ORDER (i) Petition is hereby allowed. (ii) The impugned order at Annexure - Q dated 15.11.2022 passed by respondent No.3 is hereby set aside. (iii) Matter is remitted back to the concerned respondent for reconsideration afresh after considering the representations dated 5 31.10.2022 and 09.11.2022 submitted by the petitioner in accordance with law. (iv) Petitioner is permitted to file reconciliation returns / details of reconciliation along with additional pleadings, documents, etc., if any, in support of his claim which shall be considered by the respondents, who shall proceed in the matter as expeditiously as possible and pass appropriate orders in accordance with law. Sd/- JUDGE SV "