Writ Petition No. 10219 of 2025 · The High Court
Case Details
- 1 - NC: 2025:KHC:15269 WP No. 10219 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 10219 OF 2025 (T-IT) BETWEEN: M/S TRITON VALVES LTD., COMPANY INCORPORATED UNDER THE COMPANIES ACT 1950, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. ADITYA MARUTI GOKARN, S/O SRI. MARUTI VINAYAK GOKARN, OFFICE AT 22, FIRST FLOOR, SUNRISE CHAMBERS, ULSOOR ROAD, BANGALORE – 560 042. PAN: AAACT6671P. (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. ASSESSMENT UNIT, …PETITIONER Digitally signed by CHANDANA B M Location: High Court of Karnataka INCOME TAX DEPARTMENT, REP. BY ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX / INCOME-TAX OFFICER, INCOME-TAX DEPARTMENT, MINISTRY OF FINANCE, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI – 110 003. 2. THE DEPUTY COMMISSIONER, OF INCOME TAX, CIRCLE 7(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE – 560 095.
Legal Reasoning
(BY SRI. E.I. SANMATHI, ADVOCATE) …RESPONDENTS - 2 - NC: 2025:KHC:15269 WP No. 10219 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER PASSED UNDER SECTION 143(3) RWS 144B DIN OF ITBA/AST/S/143(3)/2024-25/1074267886(1) THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2022-23 MARKED AS ANNEXURE-A1 AND ETC. BEARING BY 10.03.2025 ISSUED DATED THE ACT 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: i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order passed under Section 143(3) rws 1448 of the Act dated 10/03/2025 bearing DIN: ITBA/AST/S/143(3)/2024- 25/1074267886(1) issued by the Respondent No. 1 for the assessment year 2022-23 marked as Annexure - A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 10/03/2025 bearing DIN & Document No. ITBA/AST/S/622/2024-25/1074267977(1) issued by the Respondent No. 1 for the assessment year 2022-23 herein marked as Annexure - A2. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated 10/03/2025 bearing DIN & Notice No. - 3 - NC: 2025:KHC:15269 WP No. 10219 of 2025 ITBA/AST/S/156/2024-25/1074268045(1) issued by the Respondent No. 1 for the assessment year 2022-23 herein marked as Annexure- АЗ. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice u/s 270A dated 10/03/2025 bearing DIN No: ITBA/PNL/S/270A/2024-25/1074268024(1) issued by the Respondent No. 1 for the assessment year 2022-23 marked as Annexure - A4. v) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty notice u/s 271AAC(1) dated 10/03/2025 bearing DIN ITBA/PNL/S/271AAC(1)/2024-25/1074268027(1) No: issued by the Respondent No. 1 for the assessment year 2022-23 herein marked as Annexure - A5. vi) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice for proposed variation dated 04/02/2025 bearing DIN No: ITBA/AST/F/143(3)(SCN)/ 2024-25/1072916139(1) issued by the Respondent No. 1 for the assessment year 2022-23 herein marked as Annexure- В. vii) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” - 4 - NC: 2025:KHC:15269 WP No. 10219 of 2025 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 notice under Section 142(1) dated 14.01.2025, petitioner did not submit any additional reply to the same and as such, respondent No.1 proceeded to pass the impugned exparte assessment order at Annexure-A1 dated 10.03.2025 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 10.03.2025 at Annexure-A3 under Section 156 of the Act, penalty notice dated 10.03.2025 at Annexure-A4 under Section 270A of the Act, penalty notice dated 10.03.2025 at Annexure-A5 under Section 271AAC(1) of the Act and show cause notice dated 04.02.2025 at Annexure-B 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 additional replies to the Annexure-J issued by the respondents and to participate in the proceedings was due to bonafide and unavoidable circumstances - 5 - NC: 2025:KHC:15269 WP No. 10219 of 2025 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 its reply along with the documents and participate in the proceedings and as such, it is necessary that the impugned order at Annexure –A1 be set aside and the matter be remitted back to the respondents by providing one more opportunity to the petitioner to submit its 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 its 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 – A1 will clearly indicate that the same was passed in the absence of the petitioner, who did not avail the opportunity provided by the - 6 - NC: 2025:KHC:15269 WP No. 10219 of 2025 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 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 petition is hereby allowed. (ii) The impugned assessment order at Annexure – A1 dated 10.03.2025 passed by respondent No.1 followed by computation sheet dated 10.03.2025 at Annexure-A2, demand notice dated 10.03.2025 at Annexure-A3, penalty notice dated 10.03.2025 at Annexure-A4, penalty notice dated 10.03.2025 at Annexure-A5, are hereby set aside. - 7 - NC: 2025:KHC:15269 WP No. 10219 of 2025 (iii) Matter is remitted back to the stage of petitioner submitting reply to Notice under Section 142(1) dated 14.01.2025 at Annexure-J and to proceed further in accordance with law. (iv) 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. (v) All rival contentions are kept open and no opinion is expressed on the same. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 34