Prakash K B vs. The Commercial Tax Officer
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Cause title — parties, addresses and appearances
ORAL ORDER The petitioner has sought for setting aside of the Order-in-Original at Annexure-A1, A2, A3, A4, B1 and B2. The petitioner has also sought for setting aside of the show-cause notice at Annexure-B3 and B4, intimation at Annexure-B5, intimation summary at Annexure-B6, order-in-original at Annexure-C1, summary of order-in- original at Annexure-C2, show-cause notice at Annexure- C3, summary of show-cause notice at Annexure-C4, intimation at Annexure-C5 and intimation summary at Annexure-C6. 2. The learned counsel for petitioner submits that in the impugned orders of adjudication, the authority has proceeded to pass order of adjudication without benefit of reply as petitioner has failed to participate in the proceedings due to bonafide reasons.
It is submitted that as regards tax period 2017- 18, though initially petitioner had participated in the HC-KAR NC: 2026:KHC:15729 proceedings and requested one month time to file the details, however stand on merits by way of reply to the show-cause notice has not been taken, but order of adjudication has been passed.
The petitioner submits that if an opportunity is granted, they would demonstrate that the discrepancy as made out in the show-cause notice does not exist. In light of admitted position that orders of adjudication are passed without benefit of any reply to the show-cause notice on merits, it would be appropriate if matter is remitted to the stage of reply to the show-cause notice by setting aside the orders of adjudication so as to enable the petitioner to take their stand.
Accordingly, without entering into merits and taking note that orders of adjudication are exparte orders, this court passes the following: HC-KAR NC: 2026:KHC:15729 ORDER
The Order-in-Original at Annexure-A1, A2, A3 and A4
as regards tax period 2017-18, Annexure-B1 and B2 for the tax period 2018-19, Annexure-C1 and C2 as regards tax period 2019-20 are set aside. The matter is remitted to the stage of reply to the show-cause notice as regards respective years referred to above. All contentions are kept open.
Petitioner to appear before the respondent no.2 on 21.04.2026 without further notice in that regard. Petitioner is put on terms directing to pay 10% of the tax amount for the years 2017-18 and 2019-20. Accordingly, the petition is disposed of. (S SUNIL DUTT YADAV) JUDGE NP
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.