- 1 - NC: 2025:KHC:13453 WP No. 7459 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 7459 OF 2025 (T-IT) BETWEEN: RAM DAS HOLLA AGED AROUND 92 YEARS, S/O NARASIMHA HOLLA 306, SURYA APARTMENTS, NEXT TO MANIPAL HOSPITAL VIMANAPURA, BENGALURU, KARNATAKA INDIA- 560 017 PAN AANPH1935L …PETITIONER (BY SRI. BORKAR SHEETAL SUBODH., ADVOCATE) AND: 1. NATIONAL FACES ASSESSMENT CENTRE DELHI-110 001. 2. COMMISSIONER OF INCOME-TAX (APPEALS) INCOME TAX DEPARTMENT, NFAC, DELHI – 110 002. 3. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE – 560 100. …RESPONDENTS (BY SRI. E.I.SANMATHI., ADVOCATE FOR R-1 AND R-2; SRI. ARAVIND.V.CHAVAN, ADVOCATE FOR R-3) THIS W.P. IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE CONCERNED COMPETENT RESPONDENT NO.1 AND 2ND AUTHORITY TO CONSIDER THE APPEAL AND PASS AN ORDER IN RESPECT TO Digitally signed by NANDINI D Location: High Court of Karnataka - 2 - NC: 2025:KHC:13453 WP No. 7459 of 2025 THE APPEAL FILED BY THE PETITIONER FOR A.Y. 2021-22, DATED 07.09.2022 VIDE ANNEXURE-C AND DELETE THE ADDITION CARRIED OUT BY THE RESPONDENT NO.3 ASSESSING OFFICER ORDER DATED 23.08.2022, DIN NO. CPC/2122/A3/243736611,VIDE ANNEXURE-B, OF THE INCOME TAX ACT, 1961. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner has sought for the following reliefs: i) Issue a Writ of Mandamus or in the like nature of writ, directing the concerned competent respondent No.1 and 2nd authority to consider the appeal and pass an order in respect to the appeal filed by the petitioner for A.Y.: 2021-22, dated 07.09.2022 vide ANNEXURE - C; And delete the addition carried out by the respondent No.3 assessing officer order dated 23.08.2022, DIN No. CPC/2122/A3/243736611, vide ANNEXURE -B, of the Income Tax Act, 1961; ii) Issue a Writ of Mandamus or in the like nature of writ, directing the concerned competent respondent authorities, not to proceed with any kind of coercive initiative against the petitioner, under the Income Tax Act, 1961, with respect to the appeal in Appeal No.: NAFC/2020-21/10167631 Α.Υ. 2021-22 pending on the file of respondent No.1 and 2nd, till disposal of this Writ Petition; - 3 - NC: 2025:KHC:13453 WP No. 7459 of 2025 iii) Issue a Writ of Prohibition or any other writ of like nature, directing the respondents not to proceed with coercive steps by way of any proceedings of whatsoever in nature, with respect to the appeal in Appeal No.: NAFC/2020-21/10167631 Α.Υ. 2021-22 pending on the file of respondent No.1 and 2nd, till disposal of this Writ Petition; and iv) Pass such other or further orders as this Hon'ble Court may deems fit in the facts and circumstances of the case, in the interests of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. It is the grievance of the petitioner that the appeal filed by the petitioner has not been considered so far by the respondents nor any order has been passed on the same. Under these circumstances, the petitioner is before this Court by way of present petition. 4. Per contra, learned counsel for the respondents submits that if reasonable time is given, the respondents would consider and pass necessary order on the said appeal. - 4 - NC: 2025:KHC:13453 WP No. 7459 of 2025 5. In view of the aforesaid facts and circumstances and rival submissions, the respondents are hereby directed to address the grievances of the petitioner and consider the appeal dated 07.09.2022 at Annexure-C and pass appropriate orders in accordance with law, as expeditiously as possible. 6. With the aforesaid directions, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 1 Sl No.: 62