W.P. No. 37614 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 27.10.2025 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P. No. 37614 of 2025 M/s. Koco and Koir Exports Private Limited, Represented by its Authorized Signatory, Anshul Agarwal ... Petitioner Vs. 1.The Central Board of Direct Taxes (CBDT), Represented by its Chairman, Ministry of Finance, Department of Revenue, Room No. 150, North Block, New Delhi – 110 001. 2.The Assistant Commissioner of Income Tax, Central CIR-1, Coimbatore, Room No. ..., Main Building, 63, Race Course Roade, Coimbatore, Tamil Nadu – 641 018. ... Respondents Writ Petition is filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus, to direct the 1 st respondent to forthwith consider and dispose of the petitioner's condonation applications dated 17.10.2023 filed under Section 119(2)(b) of the Income Tax Act, 1961 for AY ____________ Page No. 1 of 8 https://www.mhc.tn.gov.in/judis W.P. No. 37614 of 2025 2022-23, relating to Form 10CCB and Form 29B, within a fixed time-frame. For Petitioner : Mr. Kul Anand and Akshat for M/S. Pass Associates For Respondents : Mr. A.P. Srinivas, Senior Standing Counsel and Mr. A.N.R. Jayaprathap, Standing Counsel ____________ Page No. 2 of 8 https://www.mhc.tn.gov.in/judis W.P. No. 37614 of 2025 O R D E R The Petitioner is before this Court seeking a writ of mandamus to direct the 1 st Respondent to dispose of the Petitioner's application dated 17.10.2023 filed under Section 119(2)(b) of the Income Tax Act. 2. To facilitate the Petitioner to avail the benefit of Section 80-IAC of the Income Tax Act, 1961, the aforesaid representation / application was submitted on 17.10.2023. The Petitioner also submitted a reminder on 18.04.2024, to which no response has been received from the office of the 1 st Respondent. Hence, the Petitioner has approached this Court with the present writ petition seeking a mandamus on 11.09.2025. 3. The Petitioner's application dated 17.03.2023 filed under Section 119(2)(b) of the Income Tax Act, 1961 requires due consideration by the 1 st Respondent. Therefore, the office of the 1 st Respondent is directed to dispose of the aforesaid application dated 17.10.2023 as expeditiously as possible, preferably within a period of four weeks from the date of receipt of a copy of ____________ Page No. 3 of 8 https://www.mhc.tn.gov.in/judis W.P. No. 37614 of 2025 this order. ____________ Page No. 4 of 8 https://www.mhc.tn.gov.in/judis W.P. No. 37614 of 2025 4. Needless to state, in case the Petitioner's application is proposed to be rejected, the Petitioner shall be heard in person. 5. The Writ Petition is disposed of with the above observations. There shall be no order as to costs. 27.10.2025 Index : Yes / No Neutral Citation : Yes / No AT To 1.The Central Board of Direct Taxes (CBDT), Represented by its Chairman, Ministry of Finance, Department of Revenue, Room No. 150, North Block, New Delhi – 110 001. 2.The Assistant Commissioner of Income Tax, Central CIR-1, Coimbatore, Room No. ..., Main Building, 63, Race Course Roade, Coimbatore, Tamil Nadu – 641 018. ____________ Page No. 5 of 8 https://www.mhc.tn.gov.in/judis W.P. No. 37614 of 2025 ____________ Page No. 6 of 8 https://www.mhc.tn.gov.in/judis W.P. No. 37614 of 2025 C.SARAVANAN, J. AT W.P. No. 37614 of 2025 ____________ Page No. 7 of 8 https://www.mhc.tn.gov.in/judis W.P. No. 37614 of 2025 27.10.2025 ____________ Page No. 8 of 8 https://www.mhc.tn.gov.in/judis