Writ Petition No. 9011 of 2025 · The High Court
Case Details
- 1 - NC: 2025:KHC:12952 WP No. 9011 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 9011 OF 2025 (T-IT) …PETITIONER BETWEEN: RADHIKA RAMAKRISHNAN, AGED ABOUT 45 YEARS, RESIDING AT 54A AND 57B, EAGLE RIDGE, 16TH KM BEGUR KOPPA ROAD, BANGALORE - 560 068. PAN - AWXPR9029D (BY SRI. TANMAYEE RAJKUMAR, ADVOCATE) AND: 1. 2. 3. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI 110 003 INCOME TAX OFFICER, WARD 4(3)(2) 5TH FLOOR, BMTC BUILDING, 6TH BLOCK, 80 FEET ROAD, KORAMANGALA, BENGALURU - 560 095 PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE - 4 BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU - 560 095
Legal Reasoning
Digitally signed by NANDINI D Location: High Court of Karnataka
Legal Reasoning
(BY SRI. E.I. SANMATHI, ADVOCATE) …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER ITBA/AST/S/143(3)/2024- DATED 1ST 25/1073890120(1) 01.03.2025 BEARING DIN (ANNEXURE-H) PASSED THE BY - 2 - NC: 2025:KHC:12952 WP No. 9011 of 2025 RESPONDENT UNDER SECTION 143(3) READ WITH SECTION 1448 OF THE ACT, FOR THE ASSESSMENT YEAR 2023-24 AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “(a) Quashing the order dated 01.03.2025 bearing DIN ITBA/AST/S/143(3)/2024-25/1073890120(1) (Annexure H) passed by the 1st Respondent under Section 143(3) read with Section 144B of the Act, for the assessment year 2023-24; (b) Quashing the demand notice dated 01.03.2025 bearing DIN ITBA/AST/S/156/2024- 25/1073890125(1) issued by the 1st Respondent (Annexure - J) under Section 156 of the Act, for the assessment year 2023-24; (c) Quashing the penalty notice dated 01.03.2025 bearing DIN ITBA/PNL/S/271AAC(1)/2024- 25/1073890192(1) issued by the 1st Respondent (Annexure K-1) under Section 274 read with Section 271AAC(1) of the Act for the assessment year 2023-24; (d) Quashing the penalty notice dated 01.03.2025 bearing DIN ITBA/PNL/S/270A/2024-25/1073890191(1) issued by the 1st Respondent (Annexure - K-2) under - 3 - NC: 2025:KHC:12952 WP No. 9011 of 2025 Section 274 read with Section 270A of the Act for the assessment year 2023-24; (e) Quashing the penalty notice dated 01.03.2025 bearing DIN ITBA/PNL/S/272A(1)(d)_FL/2024- 25/1073888879(1) issued by the 1 Respondent (Annexure K-3) under Section 274 read with Section 272A(1)(d) of the Act for the assessment year 2023-24; (f) Pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the Interests of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that the respondent having issued Show Cause Notice dated 10.02.2025, petitioner did not submit any reply to the same and as such, respondent No.1 proceeded to pass the impugned exparte assessment order at Annexure-H dated 01.03.2025 under Section 143(3) read with Section 144B of the Income Tax Act, pursuant to which, respondent No.1 issued the impugned demand notice dated 01.03.2025 at Annexure-J under Section 156 of the Act, penalty notice dated 01.03.2025 at Annexure-K-1 under Section 274 read with Section 271AAC(1) of the Act, penalty notice dated - 4 - NC: 2025:KHC:12952 WP No. 9011 of 2025 01.03.2025 at Annexure-K2 under Section 274 read with Section 270A of the Act and penalty notice dated 01.03.2025 at Annexure- K3 under Section 274 read with Section 272A(1)(d) of the Act and as such, the petitioner is before this Court by way of the present petition. 4. In this context, it is pointed out that inability and omission on the part of the petitioner to submit replies to the notices issued by the respondents and to participate in the proceedings was due to the said notice being sent to the primary email ID of the petitioner which was inoperative and hence, the petitioner had no knowledge of the said notice and due to bonafide and unavoidable circumstances and sufficient cause and consequently, the petitioner was not in a position to issue reply or appear before the respondents and participate in the said proceedings. It is submitted that the petitioner has a good case to urge on merits and if one more opportunity is granted in favour of the petitioner, the petitioner would submit her reply along with the documents and participate in the proceedings and as such, it is necessary that the impugned order at Annexure –H be set aside and the matter be remitted back to the respondents by providing - 5 - NC: 2025:KHC:12952 WP No. 9011 of 2025 one more opportunity to the petitioner to submit her reply to the notices and direct the respondents to proceed further in accordance with law. 5. Per contra, learned counsel for the respondents submits that despite sufficient opportunity being granted in favour of the petitioner, the petitioner did not send her reply nor participated in the proceedings and consequently, the impugned order does not warrant interference by this Court and the petition is liable to be dismissed. 6. A perusal of the impugned order at Annexure – H will clearly indicate that the same was passed in the absence of the petitioner, who did not avail the opportunity provided by the respondent, who has proceeded to pass the impugned order. In view of the aforesaid facts and circumstances and specific assertions on the part of the petitioner that due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner was not in a position to send reply enclosing documents and contest the proceedings and in order to provide one more opportunity to the petitioner, by adopting a justice oriented approach, I deem it just and appropriate to set aside the impugned - 6 - NC: 2025:KHC:12952 WP No. 9011 of 2025 order and remit the matter back to the respondents for reconsideration afresh in accordance with law after providing one more opportunity to the petitioner in this regard. 7.
Decision
In the result, I pass the following: ORDER (i) The impugned assessment order at Annexure – H dated 01.03.2025 passed by respondent No.1 followed by demand notice/penalty notices dated 01.03.2025 at Annexures-J, K-1, K-2 and K-3, are hereby set aside. (ii) Matter is remitted back to the stage of petitioner submitting reply to Show Cause Notice dated 10.02.2025 at Annexure-G and to proceed further in accordance with law. (iii) Liberty is reserved in favour of the petitioner to file its reply, pleadings, documents, etc., before respondent No.1, who shall consider the same and pass appropriate orders in accordance with law. (iv) All rival contentions are kept open and no opinion is expressed on the same. MDS List No.: 2 Sl No.: 28 Sd/- (S.R.KRISHNA KUMAR) JUDGE