- 1 - HC-KAR NC: 2025:KHC:49793 WP No. 26987 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.26987 OF 2025 (T-IT) BETWEEN: CHILAKALA BHAGYA LAKSHMI AN INDIVIDUAL, AGED ABOUT 43 YEARS, WIFE OF MR. HARINATHA REDDY MATCHA RESIDENT AT 57A, 10 DOWNING, SAGEHALLI, BENGALURU – 560 067. …PETITIONER (BY SRI. SRIVATSA RAO, ADVOCATE) AND: 1. THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE (NFAC) NEW DELHI MINISTRY OF FINANCE NEW DELHI – 110 001. 2. THE ASSESSMENT UNIT, THE INCOME TAX DEPARTMENT MINISTRY OF FINANCE, NEW DELHI – 110 001. 3. THE INCOME TAX OFFICER WARD 5(3)(1), BANGALORE BANGALORE – 560 100. 4. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX - 03 80 FEET ROAD, BMTC BUILDING, 6TH BLOCK, KORAMANGALA BENGALURU – 560 095. …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER SUCH APPROPRIATE WRIT/S TO QUASH Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49793 WP No. 26987 of 2025 WRIT OF CERTIORARI TO QUASH THE EX-PARTE ASSESSMENT ORDER DATED 09.03.2024 BEARING DIN ITBA/AST/S/144/2023-24/1062297602(1) PASSED BY THE SECOND RESPONDENT UNDER SECTIONS 144 READ WITH 144B OF THE ACT (ANNEXURE-A) 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 the following reliefs: “(a) Issue a Writ in the nature of Certiorari or any other such appropriate Writ/s to quash Writ of Certiorari to quash the ex-parte Assessment Order dated 09.03.2024 bearing DIN ITBA/AST/S/144/2023- 24/1062297602(1) passed by the Second Respondent under Sections 144, read with 144B of the Act (ANNEXURE - A); (b) Issue a Writ in the nature of Certiorari or any other such appropriate Writ/s to quash Writ of Certiorari to quash the notice of demand dated 09.03.2024 bearing DIN No. ITBA/AST/S/156/2023-24/1062297750(1) issued by the Second Respondent under Section 156 of the Act (ANNEXURE - B); (c) Issue a Writ in the nature of Certiorari or any other such appropriate Writ/s to quash Writ of Certiorari to quash the order dated 01.08.2024 bearing DIN No. ITBA/PNL/F/270A/2024-25/1067241597(1) passed - 3 - HC-KAR NC: 2025:KHC:49793 WP No. 26987 of 2025 under Section 270A of the Act by the Second Respondent (ANNEXURE C); (d) Issue a Writ in the nature of Certiorari or any other such appropriate Writ/s to quash Writ of Certiorari to quash the order dated 01.08.2024 bearing DIN NO. ITBA/PNL/F/271AAC(1)/2024-25/1067219275(1) passed under Section 271AAC of the Act by the Second Respondent (ANNEXURE-D); (e) Issue a Writ in the nature of Certiorari or any other such appropriate Writ/s to quash Writ of Certiorari to quash the order dated 01.08.2024 bearing DIN ITBA/PNL/F/272A(1)(d)/2024-25/1067219393(1) passed by the Second Respondent under Section 272A(1)(d) of the Act (ANNEXURE-E); (f) Issue a Writ in the nature of Certiorari or any other such appropriate Writ/s to quash Writ of Certiorari to quash the order dated 14.07.2025 bearing DIN ITBA/NFAC/S/250/2025-26/1078466032(1), passed by the First Respondent under Section 250 of the Act, whereby the appeal filed by the Petitioner came to be summarily rejected on the ground of delay (ANNEXURE - F); (g) Issue appropriate writ/s and direct the Second Respondent to reconsider the matter pertaining to assessment year 2022-23 in accordance with law after providing sufficient opportunities to the Petitioner produce necessary documents and file objections to the notices issued by the Second Respondent; - 4 - HC-KAR NC: 2025:KHC:49793 WP No. 26987 of 2025 (h) In the alternative, issue a writ in the nature of Mandamus / any other appropriate writ/s and direct the First Respondent to condone the delay in filing the appeal by the Petitioner and to pass orders afresh on merits after providing sufficient opportunities of hearing to the Petitioner; (i) Pass any such other order/s, direction/s, etc., as deemed fit in the facts and circumstances of the above case.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents 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’) was not received by petitioner and he was not aware of the notice and consequently, petitioner could not submit its reply / response along with documents to the said notice. 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 - 5 - HC-KAR NC: 2025:KHC:49793 WP No. 26987 of 2025 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. 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. So also the appeal filed by the petitioner before the First Appellate Authority has been dismissed as barred by limitation vide order dated 14.07.2025. 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 09.03.2024, passed under Section 144 read with 144B of the - 6 - HC-KAR NC: 2025:KHC:49793 WP No. 26987 of 2025 Income Tax Act as well as Order at Annexure –F dated 14.07.2025 passed under Section 250 of the Income Tax Act and subsequent notice / orders, etc., and remit the matter back to respondent No.2 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. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned notices / orders at Annexures – A, B, C, D, E, F and J are hereby set aside. (iii) Matter is remitted back to respondent No.2 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 01.06.2023. (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 SV; List No.: 2 Sl No.: 28