- 1 - HC-KAR NC: 2025:KHC:24642 WP No. 25691 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 25691 OF 2023 (T-IT) BETWEEN: M/S SAGARIKA BAR AND RESTAURANT REPRESENTED BY ITS PARTNER SRI.E. DEVENDRAPPA, S/O SEENAPPA, AGED ABOUT 63 YEARS, MAHADEVI ROAD, CHALLAKERE-577522 CHITRADURGA-577522 PRESENT ADDRESS, E. DEVENDRAPPA, S/O SEENAPPA, OPP. OLD POLICE QUARTERS, BALAGAR STREET, PAVAGODA TOWN-561202 TUMKUR DISTRICT. …PETITIONER (BY SRI. R. CHANDRASHEKAR & SRI. KASHINATH KALMATH., ADVOCATES) AND: THE ASSESSING AUTHORITY NATIONAL ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, DELHI-110001. …RESPONDENT (BY SRI. M. DILIP ADVOCATE) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:24642 WP No. 25691 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A ORDER OR WRIT OF CERTIORARI OR IN THE NATURE OF WRIT OF CERTIORARI QUASHING THE ORDER OF EX-PARTY ASSESSMENT DTD 21.09.2022 MADE FOR THE ASSESSMENT YEAR 2020-21 U/S 144 R.W.S.144B OF THE ACT VIDE DIN.ITBA/AST/S/144/2022-23/1045793364(1) IN THE PETITIONERS CASE ANNEXURE-C AND ETC. THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs: a. Issue an order or writ of certiorari or in the nature of writ of certiorari quashing the order of ex-party assessment dated 21.09.2022 made for the assessment year 2020-21 u/s 144 r.w.s. 144B of the Act vide DIN:ITBA/AST/S/144/2022- 23/1045793364 (1) in the petitioners case (Annexure-C). b. Issue a writ of certiorari quashing the order of ex- party penalty order made for the assessment year 2020-21 u/s 271AAC(1) of the act dated 06.03.2023 in DIN:ITBA/PNL/F/271AAC(1)/2022- 23/1050458367(1) (Annexure-D) 2. The contention of the petitioner is that the petitioner could not represent himself before the respondent subsequent to the issuance of a notice since the same was not served on the petitioner on account of - 3 - HC-KAR NC: 2025:KHC:24642 WP No. 25691 of 2023 the business having been closed and the petitioner personally not having received the notice. 3. Along with the petition, the present address of the petitioner has been furnished, which is different from that to which the notice had been issued. 4. In that view of the matter, in the interest of justice, I am of the considered opinion that an opportunity has to be granted to the petitioner to reply to the show cause notice which has been issued on 9.02.2022 and by directing the respondents to proceed therefrom. 5. In that view of the matter, I pass the following: ORDER i. The Writ petition is allowed. ii. The order of exparte assessment dated 21.09.2022 made for the assessment year 2020- 21 u/s 144 r.w.s. 144B of the Act vide DIN:ITBA/AST/S/144/2022-23/1045793364 (1) at Annexure- C and the penalty order dated - 4 - HC-KAR NC: 2025:KHC:24642 WP No. 25691 of 2023 06.03.2023 in DIN:ITBA/PNL/F/271AAC(1)/2022- 23/1050458367(1) at Annexure-D are quashed. iii. The matter is relegated to the respondent to be considered from the stage of the issuance of reply to the show cause notice, which reply shall be issued within a period of 4 weeks from the date of receipt of copy of this order. Sd/- (SURAJ GOVINDARAJ) JUDGE LN List No.: 2 Sl No.: 3