- 1 - NC: 2025:KHC:12115 WP No. 21201 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 21201 OF 2022 (T-IT) BETWEEN: PRESTIGE EXORA BUISNESS PARKS LIMITED PRESTIGE FALCON TOWER, NO.19, BRUNTON ROAD, BANGALORE – 560 025 A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 WITH PAN. AABCE1976 AND REP BY ITS AUTHORIZED SIGNATORY MR MANOJ KRISHNA J V …PETITIONER (BY SRI. SUDHEENDRA B R.,ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3 (1)(1) BANGALORE BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA BANGALORE – 560 095. 2. PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE - 3 BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA BANGALORE - 560095 (REP BY THE NATIONAL FACELESS ASSESSMENT CENTRE). …RESPONDENTS (BY SRI. E.I. SANMATHI, ADVOCATE) THIS W.P IS FILED UNDER ARTICLE 226 OF THE CONSTITITON OF INDIA PRAYING TO QUASHING THE ASSESSMENT ORDER PASSED BY THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT UNDER SECTION 143(3) READ WITH SECTION 144B DATED 26.09.22 BEARING DIN ITBA/AST/S/143(3)/2022-23/1045954550(1) FOR THE AY 2020- 21(ANNEXURE-J) AND ETC. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:12115 WP No. 21201 of 2022 THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, 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 reliefs:- “ (A) Quashing the assessment order passed by the Assessment Unit, Income tax department under Section 143(3) read with section 144B dated: 26.09.2022 bearing DIN ITBA/AST/S/143(3)/2022-23/10459545501(1) for the AY 2020-21 (Annexure-J). (B) Quashing the computation sheet dated: 26.09.2022 sent along with the impugned assessment order by the Assessment Unit, Income tax department bearing DIN ITBA/AST/S/S630/2022-23/1045954605(1) for the AY 2020-21 (Annexure-K) (c) Quashing the notice of demand under Section 156 dated: 26.09.2022 bearing DIN ITBA/AST/S/156/2022- 23/1045954630(1) for the AY 2020-21 (Annexure-L). (D) Quashing the notice for penalty under Section 274 read with section 270A dated; 26.09.2022 for the AY 2020-21 with DIN ITBA/PNL/S/270A/2022- 23/1045954642(1) (Annexure-M) And (E) Passing such other or further orders as this Honourable High Court may think fit in the facts and circumstances of the case, in the interest of justice and equity.” - 3 - NC: 2025:KHC:12115 WP No. 21201 of 2022 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner submits that the show cause notice dated 30.08.2022 was issued by the respondents, whereby the petitioner was asked to submit his reply/response along with documents on or before 07.09.2022, to which the petitioner sought for extension of time of 2 days i.e., till 09.09.2022. It is further submitted when the petitioner tried to upload its reply along with necessary documents on 09.09.2022, the e-portal was closed and consequently, the petitioner could not submit its reply / response along with documents to the said show cause notice, which resulted in an ex-parte assessment order. It is submitted that the inability and omission on the part of the petitioner to submit reply / response along with documents to the said show cause notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and as such, if one more opportunity is provided to the petitioner to do so by setting aside the impugned - 4 - NC: 2025:KHC:12115 WP No. 21201 of 2022 orders and notices, the petitioner would do so and respondents may be directed to proceed further in accordance with law. 4. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 5. A perusal of the impugned order will indicate that it is an undisputed fact that petitioner has not submitted reply / response along with documents to the show cause notice dated 30.08.2022. Under these circumstances, in view of the specific assertion on the part of the petitioner that its inability and omission to submit a reply along with documents to the said show cause notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would submit its reply along with documents, I deem it just and appropriate to set aside the impugned assessment order at Annexure-J dated 26.09.2022 and subsequent notices etc., and remit the matter back to the concerned respondents for reconsideration afresh from the stage of submitting reply by the petitioner to the show cause notice at Annexure-G1 dated 30.08.2022 and to proceed further in accordance with law. - 5 - NC: 2025:KHC:12115 WP No. 21201 of 2022 6. In the result, pass the following: ORDER (i) Petition is hereby allowed. (ii) The impugned assessment order at Annexure-J dated 26.09.2022 and subsequent notices at Annexures-K, L and M all dated 26.09.2022 are hereby set aside. (iii) The matter is remitted back to the concerned respondents for reconsideration afresh in accordance with law from the stage of submitting of reply to the Show Cause Notice at Annexure – G1 dated 30.08.2022. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the concerned respondents, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.