Vasanthakumar Bhistappa Shamanur V. Assessing Officer National Faceless Assessment Centre and Jurisdictional Assessing Officer Income Tax Officer Ward 1 and Principal Commissioner of Income Tax-1

WP/8894/2022

AI Insights

The case involves a writ petition filed by Vasanthakumar Bhistappa Shamanur against the order passed by the Assessing Officer under Section 148A(d) of the Income Tax Act, 1961, for the assessment year 2018-19. The petitioner contended that his reply to the show cause notice was not considered, leading to the impugned order. The respondents admitted the oversight of not considering the petitioner's reply. Consequently, the court set aside both the impugned order and the subsequent notice under Section 148, directing a re-evaluation of the petitioner's case.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 805818 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 09-06-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K V ARAVIND
• Assessee Lawyers: MUDRABETTU VENKATESH
• Keywords: Assessment year 2018-19; Income Tax; Reopening of assessment; Show cause notice; Writ petition
• Section: 148; 148A(d); 226; 227

Judgement Text

" 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JUNE 2022 BEFORE THE HON’BLE MR. JUSTICE M.I.ARUN WRIT PETITION No.8894 OF 2022 (T-IT) BETWEEN: VASANTHAKUMAR BHISTAPPA SHAMANUR AGED ABOUT 59 YEARS SHAMNUR POST DAVANAGERE DISTRICT DAVANAGERE-577 004 ...PETITIONER (BY SRI. MUDRABETTU CHAITANYA VENKATESH, ADV.) AND: 1. ASSESSING OFFICER NATIONAL FACELESS ASSESSMENT CENTRE NO.412-413, IST FLOOR OPP METRO PILLAR NO.793 DWARKA MOR NEW DELHI-110059 2. JURISDICTIONAL ASSESSING OFFICER INCOME TAX OFFICER WARD 1, AAYAKAR BHAVAN TAMATKAL ROAD MEDEHALLY CHITRADURGA-577 502 3 . PRINCIPAL COMMISSIONER OF INCOME TAX-1 BMTC BUILDING, 80 FEET ROAD KORAMANGALA, BENGALURU-560 095 ... RESPONDENTS (BY SRI.K.V.ARAVIND, ADVOCATE) 2 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER PASSED UNDER SECTION 148A(d) OF IT ACT DTD.31.3.2022 ANNEXURE-G FOR ASSESMENT YEAR 2018-19 BY R-2. THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: O R D E R Aggrieved by the order dated 31.03.2022 passed under Section 148A(d) of the Income Tax Act, 1961 bearing No.ITBA/AST/F/148A/2021-22/1042388197(1) vide Annexure-G to the writ petition, the assessee has preferred this writ petition. 2. The impugned order has been passed by the Assessing Officer reopening the assessment of tax of the petitioner for the assessment year 2018-19. The petitioner was granted an opportunity of replying to the show cause notice before passing the impugned order. On the ground that the petitioner has not replied to the show cause notice, the impugned order has been passed. It is specifically observed in the impugned order that the assessee was required to furnish reply on or before 26.03.2022. In response to the notice, the assessee has not electronically/manually filed his submission by 26.03.2022. 3 On the said ground, the impugned order has been passed. However, it is brought to the notice of this Court that the assessee had indeed filed a reply dated 23.03.2022 to the show cause notice and the impugned order has been passed without considering the same and subsequent to passing of the impugned order, the notice under Section 148 of the Income Tax Act, 1961 bearing No.ITBA/AST/S/148_1/2021- 22/1042403828(1) dated 31.03.2022 vide Annexure-H to the writ petition has been issued to the petitioner. 3. Learned counsel for the respondents submits that the impugned order passed is in accordance with law and the same is based on the materials available with the Department. However, he admits that the reply was indeed given by the petitioner and the same is not considered while passing the impugned order. 4. On the ground that the impugned order has been passed without considering the reply of the petitioner, the same is liable to be set aside and consequently, the notice issued under Section 148 of the Income Tax Act, 1961 also requires to be set aside. Hence, the following: 4 ORDER The order of the Assessing Officer passed under Section 148A(d) of the Income Tax Act, 1961 dated 31.03.2022 bearing No.ITBA/AST/F/148A/2021- 22/1042388197(1) vide Annexure-G to the writ petition is hereby set aside. Consequently, the notice issued under Section 148 of the Income Tax Act, 1961 dated 31.03.2022 bearing No.ITBA/AST/S/148_1/2021-22/1042403828(1) vide Annexure-H to the writ petition is also set aside. The petitioner is permitted to resubmit his reply dated 23.03.2022 to the Assessing Authority within a period of 15 days from today. The Assessing Authority is directed to consider the case of the petitioner and pass appropriate orders under the provisions of Section 148A(d) of the Income Tax Act, 1961. The writ petition stands disposed of accordingly. Sd/- JUDGE hkh. "