- 1 - HC-KAR NC: 2025:KHC:47138 WP No. 20719 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 20719 OF 2025 (T-IT) BETWEEN: FUNDERMAX INDIA PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 REPRESENTED BY ITS DIRECTOR, SRI. PRASHANT SAMPANGI REDDY AGED ABOUT 53 YEARS, SON OF SRI SAMPANGI REDDY SY. NO. 7, HONNENAHALLI, DODDBALLAPUR ROAD, YELAHANKAR HOBLI, BENGALURU – 560 064 PREVIOUSLY AT NO. 13, FIRST FLOOR, 13TH CROSS, WILSON GARDEN, BENGALURU – 560 027 …PETITIONER (BY SRI. SHREEHARI KUTSA, ADVOCATE) AND: 1. THE CENTRAL BOARD OF DIRECT TAXES REPRESENTED THROUGH ITS CHAIRPERSON, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI – 110 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -3(1)(1), BENGALURU 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU – 560 095 …RESPONDENTS (BY SRI. THIRUMALESH M., ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47138 WP No. 20719 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER OF THE RESPONDENT NO.1 DATED 26/09/2024 BEARING F.NO. 312/59/2019-OT ISSUED UNDER SECTION 119(2(B) OF THE ACT AND ENCLOSED AS ANNEXURE-P1. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “a) Issue a writ of certiorari or any other suitable writ quashing the order of the Respondent No.1 dated 26.09.2024 bearing F.No.312/59/2019-OT issued under section 119(2)(b) of the Act and enclosed as Annexure-P1. b) And pass such other orders as this Hon’ble Court deems 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 in the aforesaid proceedings under Section 119(2)(b) filed by the petitioner, the respondent called upon the petitioner to submit his response along with documents on or before 14.09.2024 and - 3 - HC-KAR NC: 2025:KHC:47138 WP No. 20719 of 2025 extended up to 18.09.2024 and since the petitioner had not submitted reply or documents, the respondent proceeded to pass the impugned order rejecting the application, aggrieved by which, the petitioner is before this Court by way of the present petition. 4. Though several contentions have been urged by both sides in support of their respective claims, without expressing any opinion on the merits / de-merits of the rival contentions, having regard to the specific contention that the inability and omission on the part of the petitioner to submit a reply along with documents was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would submit reply along with documents, I deem it just and appropriate to set aside the impugned order at Annexure-P1 and remit the matter back to respondent No.1 for reconsideration afresh of the application filed by the petitioner under Section 119(2)(b) of IT Act in accordance with law. 5. In the result, I pass the following: ORDER i) The petition is hereby allowed. - 4 - HC-KAR NC: 2025:KHC:47138 WP No. 20719 of 2025 ii) The impugned order dated 26.09.2024 at Annexure-P1 passed by respondent No.1 is hereby set aside. iii) The matter is remitted back to the 1st respondent for reconsideration afresh of the application filed by the petitioner under Section 119(2)(b) of IT Act in accordance with law. iv) The petitioner is directed to appear before the 1st respondent on 08.12.2025 without awaiting further notice from the 1st respondent. v) The liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the 1st respondent who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law. vi) In the event, the Petitioner does not appear before the 1st respondent on 08.12.2025 as stated supra, present order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 51