- 1 - NC: 2025:KHC-D:5241 WP No. 103220 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 21ST DAY OF MARCH, 2025 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 103220 OF 2024 (T-IT) BETWEEN: MANOJ CHAGANLAL BAFNA S/O CHAGNLAL BAFNA, AGED ABOUT 52 YEARS, GURUDEV PARADISE, H.NO.13, MAHAVEER COLONY, GADAG-582 101. … PETITIONER (BY SRI. G.D.PATIL., ADVOCATE FOR SRI. KASHINATH KALMATH., ADVOCATE) AND: 1. THE COMMISSIONER INCOME TAX (APPEALS), HUBBALLI, CENTRAL REVENUE BUILDING, NAVANAGAR, HUBBALLI-580 025. 2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, 6TH FLOOR, LIC BUILDING, EDC COMPLEX, PANAJI-GOA-403 001. 3. THE CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES, 251C, NORTH BLOCK, CENTRAL SECRETARIAL, NEW DELHI-110 001. … RESPONDENTS (BY SRI. M.THIRUMALESH., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-D:5241 WP No. 103220 of 2024 THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER: ORAL ORDER Sri.G.D.Patil., counsel on behalf of Sri.Kashinath Kalmath., for the petitioner and Sri.M.Thirumalesh., counsel for respondents 1 to 3 have appeared in person. 2. The short facts are these: The petitioner is a developer/ assessee, for the assessment year 2014-2015, the Assessing Officer i.e., the Assistant Commissioner of Income Tax, Circle 2(1), Hubballi, passed the order of Assessment under Section 143(3) of the Income Tax Act on 30.11.2016. The petitioner challenged the said order before the respondent, who dismissed the petitioner’s appeal on 26.09.2018. The petitioner challenged the order of the respondent before the Income Tax Appellate Tribunal in ITA NO.3207/Bang/2018. The Appellate Tribunal vide order dated:28.08.2019 restored the matter to the CIT (Appeals) for considering afresh. The grievance of the petitioner is that after restoration of the matter, the proceedings have not commenced as of today. Under these circumstances the - 3 - NC: 2025:KHC-D:5241 WP No. 103220 of 2024 petitioner is before this Court seeking a Mandamus directing the respondent to dispose of the appeal at the earliest. 3. Counsel for the respective parties urged several contentions. Heard the arguments and perused the Writ papers with care. 4. Suffice it to note that that the Income Tax Appellate Tribunal disposed of the appeal back in 2019, after remand the proceedings have not commenced as of today. Counsel for the respondent on instructions submits that appeal has been restored on E-portal and appeal will be taken up at the earliest. Taking note of the submission made by counsel for the respondent, a Mandamus is ordered directed the Commissioner Income Tax (Appeals) to take up the appeal on board and dispose of the same at the earliest, after giving notice to the assessee – the appellant, within four months from the receipt of certified copy of this order. 5. Resultantly, the Writ Petition is disposed of. Sd/- (JYOTI MULIMANI) JUDGE MRP LIST NO.: 3 SL NO.: 1