- 1 - HC-KAR NC: 2025:KHC:54289 WP No. 38337 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 38337 OF 2025 (T-RES) BETWEEN: MR. SUFIYAN KHAN, S/O MR. RAHIM KHAN, AGED ABOUT 35 YEARS, R/O SANTHEPETE, MIRZA MOHALLA, 1ST CROSS, HASAN - 573 201. (PROPRIETOR OF M/S U.K. TRADERS) …PETITIONER (BY SRI BHARATH KUMAR V, ADVOCATE) AND: 1. UNION OF INDIA, THROUGH PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.66-A, NORTH BLOCK, NEW DELHI - 110 001. 2. NATIONAL FACELESS ASSESSMENT CENTRE, ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX / INCOME TAX OFFICER, MINISTRY OF FINANCE, ROOM NO. 401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI - 110001. …RESPONDENTS (BY SRI M THIRUMALESH, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTION QUASHING THE ORDER DATED. 19.12.2022 BEARING DIN NO. ITBA/AST/S/144/2022- 23/1048078127(1) PASSED BY THE R-2 UNDER SECTION 144 R/W SECTION 144B OF THE INCOME TAX ACT FOR THE ASSESSMENT YEAR 2021-22 (ANNEXURE-A). Digitally signed by NANDINI R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:54289 WP No. 38337 of 2025 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 1. Mr. M. Thirumalesh, learned counsel accepts notice for respondents. 2. In this petition, the petitioner seeks the following reliefs: "WHEREFORE it is prayed that this Hon'ble Court may be pleased to: i). Issue a writ, order of direction in the nature of certiorari or any other appropriate writ, order or direction quashing the order dated 19.12.2022 bearing DIN No. ITBA/AST/S/144/2022-23/1048078127(1), passed by the Respondent No.2 under Section 144 R/w Section 144B of the Income Tax Act for the assessment year 2021-22 (Annexure-A); ii) Grant such other relief that this Hon'ble Court may deem fit in the facts of the present matter." 3. Heard learned counsel for the parties and perused the material on record. 4. 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 petitioner was - 3 - HC-KAR NC: 2025:KHC:54289 WP No. 38337 of 2025 unaware of the notice issued by the 2nd respondent under Section 143(2) of the Income Tax Act, 1961 (for short, ‘IT Act’) dated 28.06.2022 and could not file reply/ documents to the same. The said notice as well as all the further notices went un-noticed by the Petitioner and hence he could not file reply/ documents and contest the proceedings. It is submitted that the inability and omission on the part of the petitioner to submit reply / response along with documents to the notice issued under Section 143(2) of IT Act, 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 orders and notices, the petitioner would do so and respondents may be directed to proceed further in accordance with law. 5. 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. 6. 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 Section 143(2) notice and subsequent notices. Under these circumstances, in view of the specific - 4 - HC-KAR NC: 2025:KHC:54289 WP No. 38337 of 2025 assertion on the part of the petitioner that his inability and omission to submit a reply along with documents to Section 143(3) notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would submit reply along with documents, I deem it just and appropriate to set aside the impugned orders at Annexure – A dated 19.12.2022 passed under Section 144 r/w Section 144B of the IT Act, and subsequent notice / orders, etc., and remit the matter back to the 2nd respondent for reconsideration afresh from the stage of submitting of reply by the petitioner to 143(2) notice and to proceed further in accordance with law. 7. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned order at Annexure-A dated 19.12.2022 passed by 2nd respondent is hereby set aside. (iii) Matter is remitted back to the 2nd respondent for reconsideration afresh in accordance with law from the stage - 5 - HC-KAR NC: 2025:KHC:54289 WP No. 38337 of 2025 of submitting of reply to the Show Cause Notice under Section 143(2) of the IT Act dated 28.06.2022. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE tsn* List No.: 2 Sl No.: 25