- 1 - HC-KAR NC: 2025:KHC:46295 WP No. 19829 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 19829 OF 2024 (T- IT) BETWEEN: MR. ALLEN JOSEPH ALPHONSO S/O SALVADOR RUZARIO ALPHONSO AGED 61 YEARS, R/AT P.O. BOX NO.171 THUWAINY TRADING COMPANY SAFAT 99, SAFAT, KUWAIT. REPRESENTED BY GPA HOLDER, SRI. JAYANTH SHANTHAKUMAR MALAGI …PETITIONER (BY SRI. M.V.SESHACHALA., SR. COUNSEL FOR SRI. NAGHARISH G S., ADVOCATE) AND: 1. INCOME TAX OFFICER WARD - INTERNATIONAL TAXATION 1(1) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA BANGALORE 560095. 2. PRINCIPAL COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANAGALA BANGALORE 560095. …RESPONDENTS (BY SRI. E.I.SANMATHI., ADVOCATE) Digitally signed by JUANITA THEJESWINI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:46295 WP No. 19829 of 2024 THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE COSNTITUTION OF INDIA PRAYING TO QUASH THE ASSESSMENT ORDER DTD 29.05.24 BEARING NO. ITBA/AST/S/143(3)/2024- 2025/1065208326(1) ANNEXURE-F1 PASSED BY R1 FOR ASSESSMENT YEAR 2022-23 AND PASS CONSEQUENTIAL ORDER AS PER THE DIRECTIONS OF DISPUTE RESOLUTION PANEL 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, the petitioner seeks for the following relief: a) Issue a Writ of certiorari to quash the assessment order dated 29.05.2024 bearing No.ITBA/AST/S/ 143(3)2024-25/1065208326(1) Annexure 'F1' passed by first respondent for Assessment year 2022-23 and pass consequential order as per the directions of Dispute Resolution Panel. b) Issue such other Writ or direction as this Hon'ble Court deem fit to grant in the facts and circumstances of the present case. 2. Heard the learned Counsel for the petitioner and learned Counsel for the respondents and perused the material on record. - 3 - HC-KAR NC: 2025:KHC:46295 WP No. 19829 of 2024 3. In addition to reiterating the various grounds urged in the memorandum of writ petition and referring to the material on record, learned Counsel for the petitioner submits that the show-cause notice dated 13.03.2024 as well as the subsequent notices were not received by the petitioner who was not aware of the same and consequently, could not submit his response/reply as a result of which, the respondents have proceeded to pass the impugned assessment order, which deserves to be set aside and the matter remitted back to the respondents for reconsideration afresh by providing an opportunity to the petitioner in this regard. 4. Per contra, learned Counsel for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 5. A perusal of the impugned order will indicate that it is a matter of record and an undisputed fact that the petitioner has not submitted any reply/response or produced any documents before the respondents to the show-cause notice dated 13.03.2024 and the impugned assessment order being an exparte order coupled - 4 - HC-KAR NC: 2025:KHC:46295 WP No. 19829 of 2024 with the specific assertion on the part of the petitioner that his inability and omission to produce/submit replies was due to bona fide reasons, unavoidable circumstances and sufficient cause, I deem it appropriate to adopt the justice oriented approach and set aside the impugned assessment order and consequent penalty orders, notices, etc and remit the matter back to the respondents for reconsideration afresh to the stage of the petitioner submitting reply to the notice under Section 142(1) dated 04.01.2024 and to proceed further in accordance with law. 6. In the result, I pass the following: ORDER i) The writ petition is hereby allowed. ii) The impugned assessment order at Annexure 'F1' as well as all consequential notices/orders are hereby quashed. iii) The matter is remitted back to the respondents for consideration afresh to the stage of submitting a reply to the notice dated 13.03.2024 and to proceed further in accordance with law. - 5 - HC-KAR NC: 2025:KHC:46295 WP No. 19829 of 2024 iv) Liberty is reserved in favour of the petitioner to submit replies, pleadings, documents etc., to the respondents, who shall consider the same and proceed further and provide sufficient and reasonable opportunity to the petitioner and hear him and pass appropriate orders in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE JT/- CT:JL