- 1 - HC-KAR NC: 2025:KHC:29289 WP No. 2858 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. 2858 OF 2024 (T-RES) BETWEEN: DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 5(1) (1) KORMANGALA, BANGALORE. …PETITIONER (BY SRI SANMATHI E.I, ADV.) AND: M/S NIRMAL ENVIRO SOLUTIONS PVT LTD NO.26, 9TH CROSS, 16TH MAIN BTM LAYOUT, BENGALURU - 560 068 REP BY ITS DIRECTOR (UNDER REGISTERED COMPANIES ACT 1956. …RESPONDENT THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE ORDER DATED 16/06/2023 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL A BENCH, BANGALORE IN MP NO. 138/BANG/2023 IN ITA NO. 315//BANG/2021 FOR AY 2018-19 (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 ON THE CASE. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA Digitally signed by NANDINI M S Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:29289 WP No. 2858 of 2024 ORAL ORDER 1. This writ petition is filed assailing the order dated 16.06.2023 passed by the Income Tax Appellate Tribunal, Bengaluru, in M.P.No.138/Bang/2023 in ITA No.315/Bang/2021. 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