Sri M. Ramamurthy vs The Commissioner of Income Tax-IV, C.R. Buildings, Queens Road, Bangalore-01 and The Income Tax Officer

B.S. Pitil

In this writ petition, petitioner is challenging Annexure B- Assessment Order dated 30.12.2011 passed by the Income Tax Officer, Ward-6(4), Bangalore. By the said order, the income Tax Officer has made best judgment assessment and has passed the impugned order holding that the tota; income of the petitioner for the assessment year 2009-10 was Rs 17,02,090/-,

The main contention urged by the petitioner is, that the impugned order is passed without affording any opportunity of being heard to the petitioner, in as much as, no notice was duly served on the petitioner by the Assessing Officer.

Learned Counsel appearing for the parties have addressed their arguments and have taken me through the materials placed on record.

Counsel for the respondent submits that notice has been served on one Smt.D.Sudha on as many as four occasions in the address furnished by the petitioner while submitting the returns. He therefore contends that there is no violation of the principles of natural justice. He also contends that since the impugned order is an appealable order, petitioner ought to have availed the remedy of filing an appeal under the statute.

Upon hearing the Learned Counsel for the parties and on careful perusal of the impugned order, i find that except recording in the tabular form, the date of issue of notice and the word ''served'', nothing is forthcoming from the impugned order as to whether notice was served on the petitioner. In fact, as contended by the Learned Counsel for the respondent, notice has been served on all the four occasions on one Smt.D.Suclha. It cannot be disputed that the notice u/s 143(2) is required to be served on the assessee, so that he uvi!I have an opportunity to produce necessary documents and lead evidence as provided u/s 143(3), whereupon the Assessing Officer will consider the same and pass appropriate ordeRs

In the instant case, admittedly notice is not served on the petitioner. It is also not forthcoming from the materials on record, nor the Counsel for the respondent is in a position to state what is the relationship of the said Smt.D.Sudha, on whom the notice is allegedly served with the petitioner. In such circumstances, it has to be held that there was no notice to the petitioner and the petitioner had no opportunity to appear before the Assessing Officer anc.i produce necessary materials in support of his case. Therefore, there is total violation of principles of natural justice. Hence, the matter requires re-consideration. Therefore, thit, writ petition is a:lowed. The impugned order is quashed. The assessee is directed to appear before the Income Tax Officer., Ward-6(4), Bangalore, on 14.6.2012 at 3.00 p.m. along with necessary documents. The Assessing Officer is directed to consider the objections to be filed, provide a fair and reasonable opportunity to the petitioner and then pass appropriate orders in accordance with law.