- 1 - HC-KAR NC: 2025:KHC:29302 WP No. 4164 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 4164 OF 2024 (T-IT) BETWEEN: DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 5(2)(1) KORAMANGALA, BANGALORE. ...PETITIONER (BY SRI SANMATHI E.I, ADV.) AND: M/S MECRON IT SOLUTIONS PVT. LTD. UNIT NO.S-D (201), 2ND FLOOR FARAH WINSFORD, INFANTRY ROAD BENGALURU 560 01 PAN AAECN9770H REP. BY ITS MANAGER. …RESPONDENT THIS WP IS FILED PRAYING TO SET ASIDE ORDER DATED 23/6/2023 PASSED BY INCOME TAX APPELLATE TRIBUNAL SMC C BENCH, BANGALORE IN M.P NO.148/BANG/2023 IN ITA NO.102/BANG/2022 (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. (B) OR ALTERNATIVELY CONDONE THE DELAY IN FILING THE MISCELLANEOUS PETITION BEFORE TRIBUNAL AND ALSO NEAR THE MATTER ON MERITS OF THE CASE. (C) PASS SUCH OTHER ORDER AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE. Digitally signed by NANDINI M S Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:29302 WP No. 4164 of 2024 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER 1. This writ petition is filed assailing the order dated 23.06.2023 passed by the Income Tax Appellate Tribunal, Bengaluru, in M.P.No.148/Bang/2023 in ITA No.102/Bang/2022. 2. Learned Counsel for the petitioner submits that the order passed by this Court in W.P.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 W.P.No.27089/2023, this writ petition is also dismissed. Sd/- (M.NAGAPRASANNA) JUDGE KK