Syed Abu Sayeed Vs Assessment Unit (Karnataka High Court)
Ex Parte Assessment Quashed – Bonafide Non-Appearance – Karnataka HC Restores Assessment for Reconsideration -Fresh Opportunity to Assessee
Petitioner challenged multiple notices, assessment & penalty orders u/s 142(1), 143(3) r.w.s. 144B, 270A, 271B & 272A(1)(d), contending that they were passed ex parte without considering his replies due to bona fide non-appearance.
The Court noted that the orders were indeed passed without effective participation & adopting a justice-oriented view, quashed all impugned orders and remitted the matter to the AO for fresh consideration from the stage of the show-cause notice dated 04.08.2023, granting one more opportunity to the Petitioner.
Held: Assessment & penalty orders set aside; matter remanded for de-novo proceedings.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
In this petition, the petitioner seeks for the following reliefs:
“i. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under Section 142(1) of the Act dated 15.06.2023 issued by the Respondent No.1 bearing DIN No. ITBA/AST/F/142(1)/2023-24/1053726643(1) and the same is enclosed and marked as Annexure ‘A1’.
ii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice dated 26.02.2024 issued by the Respondent No. 1 bearing DIN No. ITBA/AST/F/143(3)(SCN)/2023-24/1061534357(1) and the same is enclosed and marked as Annexure ‘A2’.
iii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the assessment order dated 11.03.2024 passed by the Respondent No.1 under section 143(3) read with section 144B of the Income-tax Act, 1961 (hereinafter referred to as “Act”) bearing DIN No. ITBA/AST/S/143(3)/2023-24/1062354275(1) and the same is enclosed and marked as Annexure ‘A3’.
iv. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 11.03.2024 issued by the Respondent No.1 bearing DIN & Document Number ITBA/AST/S/322/2023-24/1062354462(1) and the same is enclosed and marked as Annexure ‘A4’.
v. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated 11.03.2024 issued by the Respondent No.1 under section 156 of the Act bearing DIN & Notice No. ITBA/AST/S/156/2023-24/1062354431(1) and the same is enclosed and 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 dated 11.03.2024 issued by the Respondent No.1 under section 274 read with section 271B of the Act bearing DIN No. ITBA/PNL/S/2718/2023-24/1062354390(1) and the same is enclosed and marked as Annexure ‘B1’.
vii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 17.09.2024 passed by the Respondent No.1 under section 2718 of the Act No. bearing DIN ITBA/PNL/F/2718/2024-25/1068831603(1) and the same is enclosed and marked as Annexure ‘B2’.
viii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 17.09.2024 issued by the Respondent No.1 bearing DIN & Order Number ITBA/PNL/S/2718/2023-24/1062354390(1) and the same is enclosed and marked as Annexure ‘B3’.
ix. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated 17.09.2024 issued by the Respondent No.1 under section 156 of the Act bearing DIN & Notice No. ITBA/PNL/S/156/2024-25/1068798288(1) and the same is enclosed and marked as Annexure ‘B4’.
x. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show-cause notice dated 04.08.2023 issued by the Respondent No.1 under section 274 read with section 272A(1) (d) of the Act bearing DIN No. ITBA/PNL/S/272A(1)(d)_FL/ 2023-24/1054873945(1) and the same is enclosed and marked as Annexure ‘C1’.
xi. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 19.10.2023 passed by the Respondent No.1 under section 272A(1)(d) of the Act bearing DIN No. ITBA/PNL/F/272A(1)(d)/202324/1057432609(1) and the same is enclosed and marked as Annexure ‘C2’.
xii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 19.10.2023 issued by the Respondent No.1 bearing DIN & Order Number ITBA/PNL/S/272A(1)(d)_FL/ 202324/1054873945(1) and the same is enclosed and marked as Annexure ‘C3’.
xiii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated 19.10.2023 issued by the Respondent No.1 under section 156 of the Act bearing DIN & Notice No. ITBA/PNL/S/156/2023-24/1057432552(1) and the same is enclosed and marked as Annexure ‘C4’.
xiv. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show-cause notice dated 09.02.2024 issued by the Respondent No.1 under section 274 read with section 272A(1)(d) of the Act bearing DIN No. ITBA/PNL/S/272A(1)(d)_FL/ 2023-24/1060697765(1) and the same is enclosed and marked as Annexure ‘D1’.
xv. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 09.08.2024 passed by the Respondent No.1 under section 272A(1)(d) of the Act bearing DIN No. ITBA/PNL/F/272A(1)(d)/2024-25/1067560845(1) and the same is enclosed and marked as Annexure ‘D2’.
xvi. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 09.08.2024 issued by the Respondent No.1 bearing DIN & Order Number ITBA/PNL/S/272A(1)(d)_FL/ 2023-24/1060697765(1) and the same is enclosed and marked as Annexure ‘D3’.
xvii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated 09.08.2024 issued by the Respondent No.1 under section 156 of the Act bearing DIN & Notice No. ITBA/PNL/S/156/2024-25/1067559683(1) and the same is enclosed and marked as Annexure ‘D4’.
xviii. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show-cause notice dated 11.03.2024 issued by the Respondent No.1 under section 274 read with section 270A of the Act bearing DIN No.ITBA/PNL/S/270A/202324/ 1062354388(1) and the same is enclosed and marked as Annexure ‘E1’.
xix. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the penalty order dated 18.09.2024 passed by the Respondent No.1 under section 270A of the Act bearing DIN No. ITBA/PNL/F/270A/2024-25/1068857419(1) and the same is enclosed and marked as Annexure ‘E2’.
xx. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the computation sheet dated 18.09.2024 issued by the Respondent No.1 bearing DIN & Order Number ITBA/PNL/S/270A/202324/ 1062354388(1) and the same is enclosed and marked as Annexure ‘E3’.
xxi. Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the demand notice dated 18.09.2024 issued by the Respondent No.1 under section 156 of the Act bearing DIN & Notice No. ITBA/PNL/S/156/2024-25/1068809668(1) and the same is enclosed and marked as Annexure ‘E4’.
xxii. And pass such other orders as this Hon’ble Court deems fit and proper 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.
