- 1 - HC-KAR NC: 2025:KHC:43286 WP No. 12871 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 12871 OF 2025 (T-IT) BETWEEN: M/S. M.S.V CONSTRUCTIONS COMPANY, (A REGISTERED PARTNERSHIP FIRM UNDER THE INDIAN PARTNERSHIP ACT) REPRESENTED BY ITS MANAGING PARTNER, SRI M. S. VENKATESH, NO.163, 5TH CROSS, 2ND MAIN ROAD, PRAKASH NAGAR, BANGALORE – 560 021 …PETITIONER (BY SRI. RAGHAVENDRA B. HANJER, ADVOCATE) AND: NATIONAL FACELESS ASSESSMENT CENTRE REPRESENTED BY THE ASSESSMENT UNIT, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, INCOME TAX DEPARTMENT, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI – 110 003 …RESPONDENT (BY SRI. SUSHAL TIWARI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED EX PARTE ASSESSMENT ORDER BEARING DIN NO. ITBA/AST/S/143(3)/2024-25/1074595239(1) DATED 17.03.2025(ANNEXURE-A), COMPUTATION SHEET BEARING DIN NO.ITBA/AST/S/523/2024-25/1074595307(1) DATED 17.03.2025(ANNEXURE-B), NOTICE OF DEMAND BEARING DIN NO.ITBA/AST/S/156/2024-25/1074595370(1) DATED Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:43286 WP No. 12871 of 2025 17.03.2025(ANNEXURE-C), NOTICE BEARING DIN NO. ITBA/PNL/S/272A(1)(d)-FL/2024-25/1074479085(1) DATED 13.03.2025(ANNEXURE-D), NOTICE BEARING DIN NO. ITBA/PNL/S/272A(1)(d)-FL/2024-25/1074582151(1) DATED 17.03.2025 (ANNEXURE-E) AND NOTICE BEARING DIN NO. ITBA/PNL/S/270A/2024-25/1074595479(1) DATED 17.03.2025 (ANNEXURE-F) ALL ISSUED / PASSED BY THE RESPONDENT AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARIN 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 seeks for the following reliefs:- “a) Issue a writ, order or direction in the nature of Certiorari by quashing the impugned ex parte Assessment Order bearing DIN No. ITBA/AST/S/143(3)/2024-25/1074595239(1) dated 17.03.2025 (Annexure- 'A'), Computation Sheet bearing DIN No. ITBA/AST/S/523/2024- 25/1074595307(1) dated 17.03.2025 (Annexure- 'B'), Notice of Demand bearing DIN NO.ITBA/AST/S/156/2024-25/1074595370(1) dated 17.03.2025 (Annexure- 'C'), Notice bearing DIN No. ITBA/PNL/S/272A(1)(d)_FL/2024-25/1074479085(1) dated 13.03.2025 (Annexure- 'D'), Notice bearing DIN No. ITBA/PNL/S/272A(1)(d)_FL/2024- 25/1074582151(1) dated 17.03.2025 (Annexure- 'E') and Notice bearing DIN No. ITBA/PNL/S/270A/2024- 25/1074595479(1) dated 17.03.2025 (Annexure- 'F') all issued / passed by the Respondent; - 3 - HC-KAR NC: 2025:KHC:43286 WP No. 12871 of 2025 b) Pass such other order/s or direction/s as deemed fit and proper in the facts and circumstances of the case in the interest of justice.” 2. Heard learned counsel for the parties 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 notice issued by the respondents under Section 143(2) of the Income Tax Act, 1961 (for short, ‘IT Act’) dated 19.06.2024 was received by petitioner and could not file reply / documents to the same since due to the petitioner’s Chartered Accountant’s busy schedule and therefore, 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 Section 143(2) notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and as such, if one more opportunity is provided to the - 4 - HC-KAR NC: 2025:KHC:43286 WP No. 12871 of 2025 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. 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 Section 143(2) notice. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to submit a reply along with documents to Section 143(2) 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 order at Annexure – A dated 17.03.2025 and subsequent notice / orders, etc., and remit the matter back to respondent for reconsideration afresh from the stage of submitting of reply by the petitioner to Section 143(2) notice and to proceed further, in accordance with law. - 5 - HC-KAR NC: 2025:KHC:43286 WP No. 12871 of 2025 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned notices / orders at Annexures-A to F dated 17.03.2025, 17.03.2025, 17.03.2025, 13.03.2025, 17.03.2025 and 17.03.2025 respectively, are hereby set aside. (iii) Matter is remitted back to the respondent for reconsideration afresh in accordance with law from the stage of submitting of reply to the Notice under Section 143(2) of the IT Act dated 19.06.2024. (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 BMC List No.: 1 Sl No.: 93