- 1 - HC-KAR NC: 2025:KHC:44769 WP No. 25336 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 25336 OF 2025 (T-IT) BETWEEN: M/S NADEEM MINERALS PRIVATE LIMITED NO.59, 4TH FLOOR, BKG SAPPHIRE, KUMARA PARK WEST, RAILWAY PARALLEL ROAD, BANGALORE – 560 020. REP. BY ITS DIRECTOR, SRI. B. RUDRA GOWDA REGISTERED UNDER THE COMPANIES ACT, 2013. …PETITIONER (BY SRI. G.S. NAGHARISH, ADVOCATE) AND: 1. ASSESSMENT UNIT, FACELESS ASSESSMENT CENTRE NORTH BLOCK, NEW DELHI – 110 001 REP. BY ASSESSING OFFICER 2. NATIONAL FACELESS ASSESSMENT CENTRE, NO.412-413, 1ST FLOOR, OPP. METRO PILLAR NO. 793 DWARKAMOR, NEW DELHI – 110 059. REP. BY ASSESSING OFFICER 3. INCOME TAX OFFICER, WARD-4(2)(1) BMTC BUILDING, 80 FEET ROAD, KORAMANGALA BANGALORE – 560 095. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:44769 WP No. 25336 of 2025 4. PRL. COMMISSIONER OF INCOME TAX-4 BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BANGALORE – 560 095 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI TO QUASH THE EXPARTE ASSESSMENT ORDER DATED 26.03.2025 BEARING NO.ITBA/AST/S/144/2024- 25/1075049850(1) ANNEXURE-E AND DEMAND NOTICE U/S. 156 OF THE IT ACT BEARING NO.ITBA/AST/S/156/2024-25/1075049964(1) ANNEXURE-P PASSED BY FIRST RESPONDENT FOR ASSESSMENT YEAR 2023-24 AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “a. Issue a Writ of certiorari to quash the exparte assessment order dated 26.03.2025 bearing No. ITBA/AST/S/144/2024-25/1075049850(1) Annexure-E & demand notice u/s. 156 of the IT Act bearingNo.ITBA/AST/S/156/2024-25/1075049964(1) Annexure-F passed by first respondent for Assessment year 2023-24. b. Issue a Writ of certiorari to quash the penalty notices u/s. 270A of the IT Act dated 14.07.2025 bearing No. ITBA/PNL/F/270A/2025-26/1078437641(1) Annexure- G, 30.07.2025 bearing No.ITBA/PNL/F/19/2025- 26/1079054257(1), Annexure-G1, u/s. 271AAC(1) of - 3 - HC-KAR NC: 2025:KHC:44769 WP No. 25336 of 2025 the IT Act dated 14.07.2025 bearing No.ITBA/PNL/F/271AAC(1)/2025-26/1078437587(1) dated Annexure-G2, 29.07.2025 bearing No. ITBA/PNL/F/19/2025-26/1079036237(1) Annexure- G3, u/s. 271B of the IT Act dated 14.07.2025 bearing No. ITBA/PNL/F/2718/2025-26/1078437619(1) Annexure-G4, dated 29.07.2025 bearing No. ITBA/PNL/F/19/2025-26/1079036355(1) Annexure- G5, u/s. 271A of the IT Act dated 14.07.2025 bearing No. ITBA/PNL/F/271A/2025-26/1078437672(1) Annexure-G6, & dated 30.07.2025 bearing No. ITBA/PNL/F/19/2025-26/1079054328(1) Annexure-G7 all passed by first respondent for the Assessment Year 2023-24. c. 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 learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that pursuant to the Show Cause Notices dated 09.03.2025, 15.03.2025 and 18.03.2025 issued by the Assessing Officer, petitioner - assessee filed reply dated 19.03.2025 and requested for an opportunity of personal hearing through video conferencing. In pursuance of the same, the Assessing Officer issued a notice - 4 - HC-KAR NC: 2025:KHC:44769 WP No. 25336 of 2025 dated 20.03.2025 scheduling the personal hearing on 21.03.2025 at 11.30 a.m., but the same was issued at 12.48 p.m. The petitioner could not attend the video conferencing at 12.48 p.m., and requested for the personal hearing through video conferencing at 03.30 p.m. on 21.03.2025, which was not considered by the respondent, who proceeded to pass the impugned ex-parte assessment order, which is assailed in the present petition. 4. 4. The aforesaid facts and circumstances clearly indicate that despite the request made by the petitioner for grant of an opportunity of personal hearing via video conferencing, the same having not been granted by the respondent, I deem it just and appropriate to set aside the impugned order and remit the matter back to the impugned order at Annexure - E and notice at Annexure - F and Penalty at Annexure—G and remit the matter back for reconsideration afresh, in accordance with law. 5. In the result, I pass the following: ORDER i) The petition is hereby Allowed. - 5 - HC-KAR NC: 2025:KHC:44769 WP No. 25336 of 2025 ii) The impugned order dated 26.03.2025 at Annexure-E is hereby set aside. iii) The matter is remitted back to respondent No.3 for reconsideration afresh, who shall grant an opportunity of personal hearing through video conferencing to the petitioner and hear him and proceed further in accordance with law. iv) Liberty is reserved in favour of the petitioner to submit replies, responses, pleadings, documents etc., which shall be considered by the respondent, who shall provide sufficient and reasonable opportunity to the petitioner, hear him and proceed further, in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 39