- 1 - NC: 2025:KHC:15639 WP No. 9914 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 9914 OF 2025 (T-IT) BETWEEN: STUDIO PARAMETRIC ARCHITECTS (INDIA) PVT. LTD., A COMPANY REGISTERED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956, HAVING REGISTERED OFFICE AT NO.90, AISHWARYA, 2ND CROSS, 2ND MAIN, 3RD PHASE, 3RD STAGE, BANASHANKARI, BENGALURU - 560 086 REPRESENTED BY ITS DIRECTOR, MR. KRISHNA RAO DEVANAHALLI, S/O MR. RAGHAVENDRA PRASAD, AGED 53 YEARS, RESIDING AT FLAT NO.N1804, 18TH FLOOR, PRAMUK MM MERIDIAN, NO.46/1 KR ROAD, BENGALURU - 560 070 …PETITIONER (BY MS. SHRIYA CHAKRAVATHY FOR SRI. SANDEEP HUILGOL, ADVOCATES) AND: 1. THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER NATIONAL E- ASSESSMENT / FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, JAWAHARLAL NEHRU STADIUM, NEW DELHI 110 003. 2. COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC), INCOME TAX DEPARTMENT, ROOM NO.245-A, NORTH BLOCK, NEW DELHI 110 001 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE FOR RESPONDENT NO.1 & 2) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ASSESSMENT ORDER DTD. 09.04.2021 BEARING DIN NO. ITBA/AST/S/143(3)/2021-22/1032310158(1) PASSED BY THE R-1 UNDER Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:15639 WP No. 9914 of 2025 SECTION 143(3) READ WITH SECTIONS 143(3A) AND 143(3B) OF THE INCOME TAX ACT, 1961 FOR ASSESSMENT YEAR 2018-19 (ANNX-A1) AND ETC., THIS W.P., COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: PRAYERS "The Petitioner, therefore, most humbly prays that this Hon'ble Court may be pleased to issue a writ, order or direction: (i) Quashing the impugned assessment order dated 09.04.2021 bearing DIN No. ITBA/AST/S/143(3)/2021-22/1032310158(1) passed by the 1st Respondent under Section 143(3) read with Sections 143(3A) and 143(3B) of the Income Tax Act, 1961, for assessment year 2018-19 (Annexure 'A-1'); (ii) Quashing the impugned computation sheet dated 09.04.2021 bearing DIN and Document No. ITBA/AST/S/186/2021-22/1032310211(1) issued by the 1st Respondent under the Income- tax Act, 1961, for the assessment year 2018-19 (Annexure 'A-2'); (iii) Quashing the impugned notice of demand dated 09.04.2021 bearing DIN and Notice No. ITBA/AST/S/156/2021-22/1032310219(1) issued by the 1st Respondent under Section 156 of the Income-tax Act, 1961, for the assessment year 2018-19 (Annexure 'A-3'); (iv) Quashing the impugned notice for penalty dated 09.04.2021 bearing DIN ITBA/PNL/S/271 AAC(1)/2021-22/1032310255(1) issued by the 1st Respondent under Section 274 of the - 3 - NC: 2025:KHC:15639 WP No. 9914 of 2025 Income-tax Act, 1961, for the assessment year 2018-19 (Annexure 'B'); (v) In the alternative, direct Respondent No. 2 to pass an order disposing of the Petitioner's appeal bearing number NFAC/2017- 18/10006906 for the subject AY 2018-19 expeditiously, after considering and properly examining the appeal, written submissions, and such other submissions that may be filed by the Petitioner; vide Annesures-R.&R1. (vi) In the alternative, direct Respondent No. 2 to pass an order disposing of the Petitioner's stay application in NFAC/2017-18/10006906 for the subject AY 2018-19 expeditiously, after considering and properly examining the stay application, written submissions, and such other submissions that may be filed by the Petitioner; vide Annexures- R and R1. (vii) Restrain the 1st Respondent from withholding refund of TDS due to the Petitioner as proposed under email communication dated 22.11.2024 bearing DIN CPC/2425/G8a/523540391 and Acknowledgment No. 691355681111124 (Annexure 'T'); (viii) Pass such order or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity." 2. After arguing the matter for some time, learned counsel for the petitioner submits that aggrieved by the impugned assessment orders, the petitioner has already filed appeals which are pending before the First Appellate Authority. It is submitted that - 4 - NC: 2025:KHC:15639 WP No. 9914 of 2025 the petitioner has raised various grounds including want of jurisdiction on the ground that Assessing Officer to agreed upon the proceedings and the present petition is disposed of directing the Appellate Authority to dispose of the appeal in accordance with law bearing in mind the following judgments: i) Mr.Raj Patel Vs. Additional/Joint/Deputy Commissioner and another in Writ Petitin No.25147/2022 (Karnataka High Court), decided on 27.07.2023- vide Annexure-V. ii) Writ Petition No.13675/2022 (DB-Telangana High Court) - Vide Annexure-W. iii) Gurgaon Realtech Ltd. Vs. National Faceless Assessment Centre Delhi, reported in (2021)127 taxmann.com 726 (Delhi) vide Annexure-X. 3. Per contra, learned counsel for the respondent submits that the present petition may be disposed of directing the First Appellate Authority to dispose of the pending appeal filed by the petitioner in accordance with law. 4. Though several contentions have been urged by both sides in support of the respective claim, having regard to the undisputed fact, that the appeal filed by the petitioner is pending in - 5 - NC: 2025:KHC:15639 WP No. 9914 of 2025 both the First Appellate Authority, without expressing any opinion on the merits/demerits of the rival contentions, I deem it just and appropriate to dispose of this petition directing the First Appellate Authority to dispose of the appeal in accordance with law as expeditiously as possible bearing in the mind the following judgments: i) Mr.Raj Patel Vs. Additional/Joint/Deputy Commissioner and another in Writ Petitin No.25147/2022 (Karnataka High Court), decided on 27.07.2023- vide Annexure-V. ii) Writ Petition No.13675/2022 (DB-Telangana High Court) - Vide Annexure-W. iii) Gurgaon Realtech Ltd. Vs. National Faceless Assessment Centre Delhi, reported in (2021)127 taxmann.com 726 (Delhi) vide Annexure-X. 5. In the result, I pass the following ORDER i) The petition is hereby allowed. ii) The Appellate Authority shall dispose of the appeal within a period of three months from the date of receipt of copy of this order. - 6 - NC: 2025:KHC:15639 WP No. 9914 of 2025 iii) It is further directed that till disposal of the appeal by the First Appellate Authority as stated supra, the impugned communication at Annexure - T dated 22.11.2024 issued under Section 245 of Income Tax Act, 1961 shall remain in abeyance. Sd/- (S.R.KRISHNA KUMAR) JUDGE AP List No.: 1 Sl No.: 10