- 1 - HC-KAR NC: 2026:KHC:12962 WP No. 3525 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 3525 OF 2026 (T-IT) BETWEEN: 1. M/S SHAMANUR WINES, REPRESENTED BY ITS PARTNER SRI. J. ESHWARSINGH, AGED ABOUT 54 YEARS, SHAMANUR ROAD, DAVANAGERE-577 004. & PETITIONER (BY SRI. CHANDRASHEKAR, ADVOCATE AND SRI. KASHINATH KALMATH, ADVOCATE) AND: 1. THE ASSESSMENT UNIT INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NATIONAL E.ASSESSMENT CENTRE, DELHI. & RESPONDENT (BY SRI. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI QUASHING THE ORDER OF EX-PARTY ASSESSMENT DATED 23-04-2021 MADE U/S 144 R.W.S 144B (ANNEXURE-F) [ITBA/AST/S/144/2021-22/10 32625981(1)] FOR THE ASSESSMENT YEAR 2018-19 BY THE RESPONDENT AND ETC., Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:12962 WP No. 3525 of 2026 THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER The petitioner has called in question the assessment order dated 23.04.2021 for the Assessment Year 2018-19 and contends that the said order passed is an ex-parte, without the benefit of any reply to the show cause notice and the subsequent communications. Such non- participation is stated to be due to the death of the petitioner's auditor. Accordingly, the petitioner seeks for setting aside of the order and providing an opportunity to take his stand. 2. The petitioner has enclosed the death certificate of his auditor and submits that on merits, he would be in a position to make out a reply to the points raised by the authorities. 3. Sri. Dilip, learned counsel appearing for the respondent-Revenue submits that the order is of the year - 3 - HC-KAR NC: 2026:KHC:12962 WP No. 3525 of 2026 2021 and that there has been an inordinate delay. It is further submitted that the petitioner's request may be considered if he were to make some deposit to demonstrate his bona fides. 4. Admittedly, the order is passed without the benefit of any reply. The petitioner has made out the cause for non-participation as being the death of his auditor. It is noticed that the demand of tax component amounts to Rs.10,98,785/-. Taking note of the stand of the petitioner, it will be appropriate to remit the matter back by reopening the proceedings in order to enable the petitioner to make out his reply. 5. The petitioner to be put on terms. Accordingly, the assessment order at Annexure-F as well as the consequential proceedings are set aside, subject to the petitioner paying 10% of the demand of tax within a period of four weeks. It is needless to state that the tax - 4 - HC-KAR NC: 2026:KHC:12962 WP No. 3525 of 2026 paid will be subject to the orders to be passed in the assessment proceedings. 6. The petitioner to co-operate in the proceedings. The matter would be remitted from the stage of reply to the show cause notice. 7. Accordingly, writ petition is disposed of and all contentions are kept open. Sd/- (S SUNIL DUTT YADAV) JUDGE SHS