- 1 - HC-KAR NC: 2025:KHC:26485 WP No. 4905 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.4905 OF 2025 (T-IT) BETWEEN: SMT. INDUMATHI VENKOBARAO NO.182/A, 9TH CROSS, GANGANAGAR, OPP. BBMP PARK, R.T. NAGAR H O, BANGALORE NORTH, BANGALORE-560032 PAN: AARP17986C. …PETITIONER (BY SRI RAVI SHANKAR S.V., ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX–1, THE OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX–1, BMTC BUILDING, KORAMANGALA, BANGALORE-560095. 2. NATIONAL FACELESS APPEAL CENTRE, DELHI, THROUGH PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (NAFAC) DELHI, NORTH BLOCK, NEW DELHI-110001. 3. INCOME TAX OFFICER, WARD-6(3)(1), BANGALORE-560095. 4. THE CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK, SECRETARIAT BUILDING, NEW DELHI-110001. …RESPONDENTS (BY SRI Y.V. RAVIRAJ & M. DILIP, ADVOCATES FOR R-1 TO R-4) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:26485 WP No. 4905 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDERS DATED 03.01.2025 AND 15.02.2025 ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2016-17 HEREIN MARKED AS ANNEXURE-A; DIRECT THE RESPONDENT NO.2 VIZ., THE COMMISSIONER OF INCOME TAX (APPEALS) TO HEAR AND DECIDE THE APPLICATION FOR CONDONATION OF DELAY FILED BY THE ASSESSEE AND PASS APPROPRIATE ORDER THEREON AFTER AFFORDING THE OPPORTUNITY OF HEARING, HEREIN MARKED AS ANNEXURE-B AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs: i. Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the orders dated 03.01.2025 and 15.02.2025 issued by the Respondent No.1 for the assessment year 2016- 17 herein marked as Annexure-A; ii. Issue a writ of Mandamus or direction in the nature of a Writ of Mandamus, directing the Respondent No.2 viz., the Commissioner of Income Tax (Appeals) to hear and decide the application for condonation of delay filed by the assessee and pass appropriate order thereon after affording the opportunity of hearing, herein marked as Annexure-B. iii. Issue an appropriate writ, direction, order for declaring the requirement of disposal of application for condonation of delay by appellate authority, prior to filing of declaration under the scheme as an essential condition for eligibility under the DTVSV Act Scheme as arbitrary and - 3 - HC-KAR NC: 2025:KHC:26485 WP No. 4905 of 2025 discriminatory as violative of Article 14 of the Constitution of India and to strike down such condition / read down the same to remove unintended hardship to genuine assessees like the present case, herein marked as Annexure-c copy of the Circular No.19/2024 dated 16.12.2024. iv. And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.” 2. The short grievance of the petitioner is that the application filed by the petitioner under the Direct Tax Vivaad Se Vishwas Act, 2020 under the 2024 Scheme has been rejected on the ground that an appeal had been filed belatedly, in terms of FAQ No.39 in respect to the said scheme. It is only on the condonation of delay being allowed could the said appeal be held to be valid or competent. 3. This aspect has been dealt with by this Court today in its order Sri.P.B.Ahmed & Ors., vs. The Principal Commissioner of Income-Tax (Central) in WP No.20362 of 2021, by considering the judgement of the Division Bench of Hon’ble Delhi High Court in WP No.10173/2021 Shri.Jagat - 4 - HC-KAR NC: 2025:KHC:26485 WP No. 4905 of 2025 Bingley vs. The Designated Authority Thr. The Commissioner of Income Tax Indore & Ord., dated 8.12.2023, FAQ No.39 is identical in pari materia with FAQ No.59 for the 2020 Scheme which has been dealt with in the above matter. I have come to a categorical conclusion that pendency of filing of an appeal prior to the specified date would be sufficient for the purpose of availing the Direct Tax Vivaad Se Vishwas Act, 2020 and schemes thereunder and there would be no requirement of delay to be condoned for the said appeal to be held to be valid or competent. 4. In that view of the matter, the very same judgement would be equally applicable to the present matter and the rejection made by relying on FAQ No.39 is improper as held in respect of FAQ No.59 for scheme of 2020, FAQ No.39 for scheme of 2024 is contrary to law and cannot be pressed into service by the respondent-Revenue. - 5 - HC-KAR NC: 2025:KHC:26485 WP No. 4905 of 2025 5. In that view of the matter, I pass the following; ORDER i. The writ petition is allowed. v. A certiorari is issued, orders dated 03.01.2025 and 15.02.2025 issued by Respondent No.1 at Annexure-A is quashed. ii. The matter is remitted to respondent No.1 for fresh consideration, who shall consider the application filed by the petitioner under the Direct Tax Vivaad Se Vishwas Act, 2024 without referring to or insisting for condonation delay in filing the appeal by the petitioner. SD/- (SURAJ GOVINDARAJ) JUDGE SR List No.: 1 Sl No.: 44