- 1 - HC-KAR NC: 2025:KHC:35430 WP No. 2887 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 2887 OF 2024 (T-RES) BETWEEN: ADDITIONAL COMMISSIONER OF INCOME TAX ITO WARD 1(1) MYSORE …PETITIONER (BY SRI. SANMATHI E.I., ADVOCATE) AND: M/S SHRI CHERIVATHUR VEETIL DAMODARAN SARATHY AND SARATHY, ADVOCATES Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:35430 WP No. 2887 of 2024 NO.15, NACHIAPPA ST. JR. PAZA FIRST FLOOR, ERODE - 638 001 TAMIL NADU KARNATAKA. PAN: ADFPD3713K …RESPONDENT THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE ORDER DATED 27/06/2023 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL B BENCH, BANGALORE IN MP NO. 94/BANG/2023 IN ITA NO. 678//BANG/2021 FOR AY 2019-20. B) OR ALTERNATIVELY CONDONE THE DELAY IN FILING THE MISCELLANEOUS PETIOTIN BEFORE TRIBUNAL AND ALSO HEAR THE MATTER OF MERITS OF THE CASE. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:35430 WP No. 2887 of 2024 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court, seeking for the following relief: "WHEREFORE, under the above facts and circumstances of the case the Petitioner prays that this Hon'ble High Court be pleased to:- (A) set aside order dated 27/6/2023 passed by Income Tax Appellate Tribunal 'B' Bench, Bangalore in M.P.No.94/Bang/2023 in ITA No.678/Bang/2021 for A.Y.2019-20 vide Annexure-A. (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 hear the matter on merits of the case. (C) Pass such other orders as may be deemed appropriate under the circumstances of the case, in the ends of justice." 2. Heard Smt. Sanmathi.E.I., learned counsel appearing for the petitioner. - 4 - HC-KAR NC: 2025:KHC:35430 WP No. 2887 of 2024 3. Learned counsel appearing for the petitioner submits that the issue in the lis stands answered by the judgment rendered by this Court in WP.No.28172/2024 dated 30.07.2025, wherein it has held as follows: "1. This writ petition is filed assailing the order dated 27.10.2023 passed by the Income Tax Appellate Tribunal, Bengaluru, in M.P.No.192/Bang/2023 in ITA No.544/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…” 4. In the light of the aforesaid order, and for the reasons assigned by me in the order of even date passed in WP.No.27089/2023, this writ petition is also dismissed. Sd/- (M.NAGAPRASANNA) JUDGE SJK List No.: 1 Sl No.: 469 CT-SG