- 1 - NC: 2025:KHC:10782 WP No. 32179 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 32179 OF 2024 (T-IT) BETWEEN: MADEGONDA NAGARATHNA AGED 65 YEARS NO.514, 10TH MAIN ROAD M.C.LAYOUT, VIJAYANAGAR, BANGALORE – 560 040. …PETITIONER (BY SRI. BORKAR SHEETAL, ADVOCATE) AND: 1. NATIONAL FACELESS ASSESSMENT CENTRE DELHI – 110 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), NAFC, 110 003. 3. THE INCOME TAX OFFICER WARD 1(2) (7), BELLARY ROAD, HMT BHAVAN BUILDING, GANGANAGAR BANGALORE – 560 032. …RESPONDENTS (BY SRI.M. DILIP, ADVOCATE) THIS W.P IS FILED UNDER ARTICLE 226 AND 277 OF THE CONSTITUION OF INDIA PRAYING TO DIRECT THE CONCERNED COMPETENT R-2 AUTHORITY TO CONSIDER THE APPEAL AND PASS AN ORDER AS EARLY AS POSSIBLE, DTD 29.07.2021 VIDE ANNEXURE-D. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:10782 WP No. 32179 of 2024 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the 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 -2 authority to consider the appeal and pass an order as early as possible, dated 29.07.2021 vide ANNEXURE-D; (ii) issue a Writ of Certiorari or in the like nature of writ, directing the concerned competent respondent authority to quash the penalty show cause notices under Section 270A and 271AAC(1) made by the respondent-1 vide ANNEXURE C1, C2 & C3 of the Income Tax Act, 1961; (iii) 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.:ITBA/AST/S/156/2019-20/102266135(1) pending on the file of respondent -2nd, till disposal of this Writ Petition; (iv) 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.:ITBA/AST/S/156/2019- 20/2022766135(1) pending on the file of respondent 2nd, till disposal of this Writ Petition; and (v) 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.” - 3 - NC: 2025:KHC:10782 WP No. 32179 of 2024 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 submission filed by her before the respondents has not been addressed to nor any order has been passed on the same. Under these circumstances, the petitioner is before this Court by way of the present petition. 4. Per contra, learned counsel for the respondents submits that if reasonable time is given, they would consider and pass necessary order on the said appeal/submission. 5. In view of the aforesaid facts and circumstances and rival submissions, the concerned respondents are hereby directed to address the grievances of the petitioner and consider her Appeal at Annexure-D dated 29.07.2021 and pass appropriate order / take appropriate decision, in accordance with law, as expeditiously as possible. With the aforesaid directions, the petition stands disposed off. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC: List No.: 1 Sl No.: 84