Quashed

M/S Surabhi Chits Ltd. v. Commissioner of Income Tax (Appeals) -11

Karnataka HC26 Nov 2024WP/14311/2024

Case brief

AI extract

What is this about?

The High Court set aside the impugned orders of the CIT(A) and the notice under Section 226(3) of the Income Tax Act because the petitioner was not afforded a sufficient opportunity to present its case. The matter was remanded to the CIT(A) for fresh hearing on a fixed date.

What did the court decide?

Impugned orders and notice set aside; matter remanded for fresh hearing.

M/S Surabhi Chits Ltd. Vs Commissioner of Income Tax (Appeals)… — Income Tax | Karnataka HC (2024)

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NC: 2024:KHC:48419 WP No. 14311 of 2024

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 26^TH DAY OF NOVEMBER, 2024

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BEFORE

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THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 14311 OF 2024 (T-IT)

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BETWEEN:

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M/S. SURABHI CHITS LTD., HAVING CORPORATE OFFICE AT NO.5, 2^ND FLOOR, GAJENDRA TOWERS, 11^TH MAIN, 4^TH BLOCK, JAYANAGAR, BENGALURU - 560 011. A COMPANY INCORPORATED UNDER COMPANIES ACT,1956 REPRESENTED BY ITS MANAGING DIRECTOR, MR. DILIP B.M.

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…PETITIONER

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(BY KUM/SMT. SINDHU V. ADVOCATE FOR SRI. SIVARAMA KRISHNANAN AND SRI. M. SIVA SANKARAN.,ADVOCATES)

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AND:

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Digitally

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signed by CHAITHANYA K Location: High Court of Karnataka

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COMMISSIONER OF INCOME TAX (APPEALS) - 11 BANGALORE. ROOM NO.322, 3^RD FLOOR, CENTRAL REVENUE BUILDING, QUEENS ROAD, BANGALORE - 560 001.

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ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, OFFICE OF THE ASSISTANT, COMMISSIONER CENTRAL CIRCLE 1(4) BENGALURU-560 001.

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…RESPONDENTS

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(BY SRI. M. DILIP, ADVOCATE)

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2 - NC: 2024:KHC:48419 WP No. 14311 of 2024

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THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO SET ASIDE THE ORDER OF R-1 DATED 27.01.2024 IN APPEAL NO. CIT(A)-11/BNG10217/2012-13, CIT(A)-11/BNG-10387/2013-14, CIT(A)-11/BNG11040/2014-15, CIT(A)-11/BNG-11108/2015-16, CIT(A)-11/BNG10834/2016-17, CIT(A)-11/BNG-10807/2017-18 AND CIT(A)11/BNG-12687/2018-19 PRODUCED AT ANNEXURE-A AND ETC.

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THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE M.I.ARUN

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ORAL ORDER

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The petitioner in the instant writ petition is challenging the impugned order passed by respondent No.1 dated 27.01.2024 vide Annexure-A to the writ petition and the consequential notice issued under Section 226(3) of the Income Tax Act by respondent No.2.

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In the course of the arguments the short question raised by the petitioner is that they have not given sufficient opportunity to present their case before respondent No.1 and if sufficient opportunity is given they would prove that the proceedings initiated against them is not sustainable.

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The learned counsel appearing for respondents submits that though notices were issued to the petitioner they have not appeared and participated in the proceedings.

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NC: 2024:KHC:48419 WP No. 14311 of 2024

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Under the given peculiar facts and circumstances of

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the case, this Court is of the opinion that interest of justice would be met if opportunity is given to the petitioner to present its case before respondent No.1. Hence, the following Order:

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(i) Impugned order dated 27.01.2024 in Appeal Nos. CIT(A)-11/BNG-10217/2012-13, CIT(A)-11/BNG- 10387/ 2013-14, CIT(A)-11/BNG-11040/2014-15, CIT(A)-11/BNG11108/2015-16, CIT(A)-11/BNG- 10834/2016-17, CIT(A)11/BNG-10807/2017-18 and CIT(A)-11/BNG-12687/201819 at Annexure-A passed by respondent No.1 are hereby set aside.

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(ii) Notice issued under Section 226(3) of the Income Tax Act vide Annexure-B to the writ petition is hereby set aside.

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(iii) Petitioner is directed to appear before respondent No.1 on 10.12.2024 without further notice and it shall co-operate with respondent No.1 for quick disposal of the case without seeking any adjournments and respondent No.1 after hearing the petitioner shall pass appropriate orders.

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Sd/(M.I.ARUN) JUDGE

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List No.: 1 Sl No.: 1

M/S Surabhi Chits Ltd. v. Commissioner of Income Tax (Appeals) -11

Case brief

What is this about?

What did the court decide?

M/S Surabhi Chits Ltd. v. Commissioner of Income Tax (Appeals) -11

Case brief

What is this about?

What did the court decide?

What the court decided

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Statutes considered

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