- 1 - HC-KAR NC: 2025:KHC:40812 WP No. 28241 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.28241 OF 2025 (T-IT) BETWEEN: ITTI PRIVATE LIMITED NO.447-A, SRI GURUKRUPA COMPLEX, 2ND FLOOR, 9TH CROSS ROAD, 2ND PHASE, JP NAGAR, BENGALURU 560 078. REGISTERED UNDER COMPANIES ACT, 1956 REP. BY ITS DIRECTOR, SHRI BHASKAR DEVANGA CHANDRASHEKAR, NO.449, 2ND CROSS, 8TH MAIN, LAKSHMI VISHANTH NILAYA, BHCS LAYOUT, UTTARAHALLI MAIN ROAD, BENGALURU – 560 025. …PETITIONER (BY SRI. LOCHANA S BABU, ADVOCATE) AND: 1. COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEALS CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, C-BLOCK, 4TH FLOOR, S.P.M. CIVIC CENTER, NEW DELHI - 110 001. 2. CHIEF COMMISSIONER OF INCOME TAX-1, CR BUILDING, QUEENS ROAD, BENGALURU – 560 001. 3. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU – 560 095. …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:40812 WP No. 28241 of 2025 THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUION OF INDIA PRAYING TO ISSUE A WRIT OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, DIRECTING RESPONDENT NO.1 TO CONSIDER AND DISPOSE OF THE EARLY DISPOSAL APPLICATION DATED 25.03.2025 AND FURTHER DIRECT RESPONDENT NO.1 TO DISPOSE THE APPEAL NO.NFAC/2017- 18/10078568 FILED FOR ASSESSMENT YEAR 2018-19 WITHIN A PERIOD OF TWO MONTHS IN ACCORDANCE WITH LAW, HEREIN ENCLOSED AND MARKED AS ANNEXURE -A. THIS PETITION, 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: "a) Issue a Writ of Mandamus or any other appropriate writ, order or direction, directing Respondent No.1 to consider and dispose of the early disposal application dated 25.03.2025 and further direct respondent No.1 to dispose the appeal No.NFAC/2017-18/10078568 filed for Assessment Year 2018-19 within a period of two months in accordance with law, herein enclosed and marked as Annexure -A. b) Issue a writ of mandamus or any other appropriate writ, order or direction, directing Respondent No.2 to consider and dispose of the early disposal application dated 10.09.2025 and further direct Respondent No.2 to issue necessary directions to Respondent No.1 to adjudicate the appeal filed for Assessment Year 2018-19 within a period of two months in accordance with law, herein enclosed and marked as Annexure - A1. - 3 - HC-KAR NC: 2025:KHC:40812 WP No. 28241 of 2025 c) Pass such other orders as this Hon'ble Court may deem fit and proper in the interest of justice and equity. " 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that it is the grievance of the petitioner that despite submission of application dated 25.03.2025 seeking early disposal of the appeal for the assessment year 2018-19, the respondents have not considered the same nor disposed of the appeal and as such, 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 granted, respondent No.1 – Appellate Authority shall dispose of the appeal filed by the petitioner, in accordance with law. 5. In view of the aforesaid facts and circumstances and submissions made by both sides, I deem it just and appropriate to dispose of this petition by directing the respondent No.1 – Appellate Authority to adjudicate upon and dispose of the appeal - 4 - HC-KAR NC: 2025:KHC:40812 WP No. 28241 of 2025 filed by the petitioner / appellant, in accordance with law, within a period of four months from the date of receipt of a copy of this order, after providing reasonable and sufficient opportunity and hear the petitioner. 6. Subject to the aforesaid observations and directions, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 8