M/S Basavaraj Patil Contractor vs. The Assistant Commissioner

Learned counsel for the petitioner submits that the only reason for the assessing officer to have come to the conclusion of payment of such liability is non- production of copies of the agreement which was entered into by the petitioner-assessee with the main contractor for execution of work contract. He brings to the notice of the Court paragraph No.2 of the show cause notice which is reiterated at paragraph No.2 of page 2 of the impugned order. He further submits that though the representative of the petitioner had appeared before the respondent- Assessing Officer, the documents could not be furnished as the petitioner was undergoing treatment for having been diagnosed of C4 and C5 disk collapse with radiculopathy at Sagar Hospital, Bengaluru. He submits that because of the exigent circumstances, the documents could not be furnished to the assessing officer through the representative resulting in the impugned order having been passed. He further submits, if those documents were furnished, the liability would have drastically reduced. HC-KAR NC: 2025:KHC-K:7411 Hence, he seeks for an opportunity to be provided. He further submits that the said agreements are the registered agreements entered into between the petitioner-assessee with the Government authorities. Therefore, he submits that mere non-production of the said document for the reasons as above shall not be the ground for depriving the petitioner of an opportunity of being heard by the respondent-authority.

Learned AGA though resists and insists that the petitioner has an alternate remedy of filing an appeal, however fairly submits that if a time period is fixed, directing the petitioner to furnish the document and the assessing officer to pass appropriate order, the purpose of petition be served.

Heard, perused the records.

The only reason which is forthcoming from the show cause notice produced at Annexure-C and the impugned order at Annexure-D who are the respondent- HC-KAR NC: 2025:KHC-K:7411 assessing authority to assess and pay the short payment of the tax for the period financial period 2019-20 is non production of the work contract which admittedly entered into between the petitioner and the State authorities and the sub-contractors in furtherance to work contract issued by the State authorities. Since the said documents are registered documents, the authenticity of which, prima- facie stands established.

The record produced at Annexure-E indicate that the petitioner at relevant time was undergoing treatment for his C4 and C5 disc collapses, therefore there is force in the submission made by learned counsel for the petitioner that he was incapable of furnishing the said document. Considering his health the ground and the submission made by learned counsel for the parties, this Court pass the following; ORDER (a) The petition is allowed. HC-KAR NC: 2025:KHC-K:7411 (b) The impugned order at Annexure-D is quashed. (c) The matter is remitted to the respondent- assessing officer. (d) The petitioner shall submit the response to the show cause notice at Annexure-C along with the documents which is sought to be produced within 10 days from the date of receipt of certified copy of this order. (e) The respondent authority shall thereafter pass order within 30 days from the date of submission of the said documents. (M.G.S.KAMAL) JUDGE