- 1 - HC-KAR NC: 2025:KHC:35441 WP No. 36318 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 36318 OF 2024 (T-IT) BETWEEN: DEPUTY COMMISSIONER OF INCOME TAX, CPC BMTC COMPLEX, KORMANGALA, BANGALORE. …PETITIONER (BY SRI. SANMATHI.E.I., ADVOCATE) AND: Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:35441 WP No. 36318 of 2024 RAJENDRAN SUDAGAR, D NO. 107/37, S V REGENCY HINDLA, VIJAYANAGAR II STAGE, RING ROAD, MYSORE- 570 017. (BY ITS MANAGING DIRECTOR) …RESPONDENT THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE ORDER DATED ORDER PASSED BY INCOME TAX APPELLATE TRIBUNAL SMC B BENCH, BANGALORE DTD. 23.06.2023 IN M.P.NO. 81/BANG/2023 IN ITA NO. 13/BANG/2022 IS PRODUCED FOR A.Y. 2018-19 AS ANNEXURE-A AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:35441 WP No. 36318 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court, seeking for the following relief: "WHEREFORE, under the above facts and circumstances of the case the Petitioner prays that this Hon'ble High Court be pleased to:- (A) set aside order dated passed by Income Tax Appellate Tribunal, 'SMC' 'B' Bench, Bangalore dated 23/6/2023 in M.P.No.81/Bang/2023 in ITA No.13/Bang/2022 is produced for A.Y.2018-19 as Annexure-A. (B) Condone the delay in filing the miscellaneous petition before Tribunal and direct the Income Tax Appellate Tribunal to consider the miscellaneous petition on merits of the case (C) Or Alternatively condone the delay in filing the miscellaneous petition before Tribunal and also hear the matter on merits of the case (D) Pass such other orders as may be deemed appropriate under the circumstances of the case, in the ends of justice." 2. Heard Smt. Sanmathi.E.I., learned counsel appearing for the petitioner. 3. Learned counsel appearing for the petitioner submits that the issue in the lis stands answered by the - 4 - HC-KAR NC: 2025:KHC:35441 WP No. 36318 of 2024 judgment rendered by this Court in WP.No.1514/2024 dated 30.07.2025, wherein it has held as follows: "1. This writ petition is filed assailing the order dated 27.10.2023 passed by the Income Tax Appellate Tribunal, Bengaluru, in M.P.No.190/Bang/2023 in ITA No.45/Bang/2022. 2. Learned counsel for the petitioner submits that the order passed by this Court in WP.No.27089/2023 covers the lis in the present writ petition. 3. In the light of the aforesaid submission, for the reasons assigned by me in the order of even date passed in WP.No.27089/2023, this writ petition is also dismissed." 4. In the light of the said order, the petition stands dismissed. Sd/- (M.NAGAPRASANNA) JUDGE PHM List No.: 1 Sl No.: 441