- 1 - NC: 2025:KHC:15942 WP No. 11596 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.11596 OF 2025 (T-IT) BETWEEN: MR. ATUL GUPTA SON OF LATE PAWAN KUMAR GUPTA AGED ABOUT 53 YEARS, RESIDING AT VILLA NO.534, PHASE 3, ADARSH PALM RETREAT, OUTER RING ROAD, NEAR RMZ ECOSPACE TECH PARK, BENGALURU -560 103 …PETITIONER (BY SRI SYED KHAMRUDDIN, ADVOCATE) AND: 1. ASSESSMENT UNIT REPRESENTED 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, JAWARHARLAL NEHRU STADIUM, DELHI -110 003. 2. NATIONAL FACELESS ASSESSMENT CENTRE REPRESENTED 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, JAWARHARLAL NEHRU STADIUM, DELHI 110 003 …RESPONDENTS (BY SRI E.I.SANMATHI AND SRI M.DILIP, ADVOCATES ) Digitally signed by MALATESH K C Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:15942 WP No. 11596 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DATED 21.03.2025 BEARING DIN NO.ITBA/AST/S/143(3)/2024-25/1074839289(1) PASSED BY THE 1ST RESPONDENT (ANNEXURE-A) 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 has sought for the following relief: “Quash the assessment order dated 21.03.2025 bearing DIN No.ITBA/AST/S/143(3)/2024-25/1074839289 (1) passed by the 1st respondent (Annexure-A). Consequently, quash the computation sheet bearing DIN NO.ITBA/AST/S/323/2024-25/107483484(1) and demand notice under section 156 bearing DIN No. ITBA/ AST/S/156/2024-25/1074839435(1) issued by the 1st respondent (Annexure A1 and A2). Consequently, quash the notice for penalty under Section 274 read with section 270A bearing DIN No. ITBA/PNL/S/270A/2024-25/1074839633(1) issued by the 1st respondent (Annexure-B)”. - 3 - NC: 2025:KHC:15942 WP No. 11596 of 2025 2. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner invited my attention to the notices dated 26.06.2024 and 11.09.2024 in order to point out that subsequent to submitting his reply on 16.09.2024, respondent No.1 issued notice dated 07.03.2025 calling upon the petitioner to reply within three days as against minimum period of seven days prescribed by the Standard Operating Procedure. It is submitted that since the petitioner was abroad and was not in a position to participate and contest the proceedings during the process of video conferencing due to technical glitches, respondents proceeded to pass the impugned Order dated 21.03.2025 for violating the principles of natural justice. Therefore, petitioner is before this Court by way of present writ petition. 3. Per contra, learned counsel for the respondents submit that there is no merit in the petition and same is liable to be dismissed. 4. Perusal of the material on record would indicate that though the petitioner submitted reply to the show cause notice, - 4 - NC: 2025:KHC:15942 WP No. 11596 of 2025 he was not in a position to participate in the video conferencing proceedings conducted on 12.03.2025 as is clear from the impugned Order. 5. Under these circumstances, the impugned order having been passed without providing sufficient and reasonable opportunity to the petitioner, I am of the considered opinion that the impugned order deserves to be set-aside and the matter needs to be remitted to the respondent No.1 for reconsideration afresh, in accordance with law. 6. Accordingly, I pass the following: ORDER (i) Petition is allowed. (ii) Annexures-A, A1, A2 and B dated 21.03.2025 are hereby set-aside. (iii) Matter is remitted to the stage of petitioner submitting additional reply to the final show cause notice dated 07.03.2025 and proceed further in the matter. (iv) Liberty is reserved in favour of the petitioner to submit additional reply and documents to the final - 5 - NC: 2025:KHC:15942 WP No. 11596 of 2025 show cause notice, which shall be considered by respondent No.1 who shall provide sufficient and reasonable opportunity to the petitioner and proceed further in the matter. Sd/- (S.R.KRISHNA KUMAR) JUDGE kcm List No.: 1 Sl No.: 41