ITTI PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX (APPEALS)

WP/28241/2025HC KarnatakaKAHC01061017202514 October 2025Bench: S.R.KRISHNA KUMAR4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court, after hearing both the petitioner and the respondents, and perusing the material on record, found it just and appropriate to dispose of the writ petition. The Court directed Respondent No. 1, the Appellate Authority, to adjudicate upon and dispose of the appeal filed by the petitioner in accordance with law. This adjudication and disposal were to be completed within a period of four months from the date of receipt of a copy of the order. The Court also stipulated that the petitioner should be provided with a reasonable and sufficient opportunity to be heard before the appeal is decided. No specific findings were made on the merits of the appeal itself, as the petition was primarily for a direction to dispose of the pending appeal.

What were the facts?

The petitioner, ITTI Private Limited, filed a writ petition before the High Court of Karnataka seeking a writ of mandamus. The petitioner's grievance was that despite submitting an application dated March 25, 2025, for early disposal of their appeal for Assessment Year 2018-19, the respondent, Commissioner of Income Tax (Appeals) - National Faceless Appeals Centre, had not considered or disposed of the appeal. The petitioner also sought directions to Respondent No. 2, Chief Commissioner of Income Tax-1, to issue necessary directions to Respondent No. 1 for timely adjudication. The respondents' counsel submitted that the appeal would be disposed of within a reasonable time if granted. The High Court heard both parties and perused the record.

What were the issues?

1. Whether a writ of mandamus should be issued directing Respondent No. 1 (Commissioner of Income Tax (Appeals)) to consider and dispose of the petitioner's early disposal application dated March 25, 2025, and to dispose of the appeal (No. NFAC/2017-18/10078568) for Assessment Year 2018-19 within two months. 2. Whether a writ of mandamus should be issued directing Respondent No. 2 (Chief Commissioner of Income Tax-1) to consider the petitioner's early disposal application dated September 10, 2025, and to issue necessary directions to Respondent No. 1 to adjudicate the appeal within two months. Assessee's Contention: The petitioner argued that the respondent appellate authority had failed to consider their application for early disposal of the appeal and had not disposed of the appeal for AY 2018-19, leading them to approach the High Court. Revenue's Contention: The learned counsel for the respondents submitted that if reasonable time is granted, Respondent No. 1 (Appellate Authority) shall dispose of the petitioner's appeal in accordance with law.

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:40812 WP No. 28241 of 2025

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.28241 OF 2025 (T-IT) BETWEEN:

ITTI PRIVATE LIMITED NO.447-A, SRI GURUKRUPA COMPLEX, 2ND FLOOR, 9TH CROSS ROAD, 2ND PHASE, JP NAGAR, BENGALURU 560 078. REGISTERED UNDER COMPANIES ACT, 1956 REP. BY ITS DIRECTOR, SHRI BHASKAR DEVANGA CHANDRASHEKAR, NO.449, 2ND CROSS, 8TH MAIN, LAKSHMI VISHANTH NILAYA, BHCS LAYOUT, UTTARAHALLI MAIN ROAD, BENGALURU – 560 025. …PETITIONER (BY SRI. LOCHANA S BABU, ADVOCATE) AND:

COMMISSIONER OF INCOME TAX (APPEALS)

NATIONAL FACELESS APPEALS CENTRE,

INCOME TAX DEPARTMENT, MINISTRY OF FINANCE,

C-BLOCK, 4TH FLOOR, S.P.M. CIVIC CENTER,

NEW DELHI - 110 001.

CHIEF COMMISSIONER OF INCOME TAX-1,

CR BUILDING, QUEENS ROAD,

BENGALURU – 560 001.

DEPUTY COMMISSIONER OF INCOME TAX,

CIRCLE 3(1)(1), BMTC BUILDING,

80 FEET ROAD, 6TH BLOCK,

KORAMANGALA, BENGALURU – 560 095. …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE)

Digitally signed by CHANDANA B M Location: High Court of Karnataka

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HC-KAR NC: 2025:KHC:40812 WP No. 28241 of 2025

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUION OF INDIA PRAYING TO ISSUE A WRIT OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, DIRECTING RESPONDENT NO.1 TO CONSIDER AND DISPOSE OF THE EARLY DISPOSAL APPLICATION DATED 25.03.2025 AND FURTHER DIRECT RESPONDENT NO.1 TO DISPOSE THE APPEAL NO.NFAC/2017- 18/10078568 FILED FOR ASSESSMENT YEAR 2018-19 WITHIN A PERIOD OF TWO MONTHS IN ACCORDANCE WITH LAW, HEREIN ENCLOSED AND MARKED AS ANNEXURE -A.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks the following reliefs:

"a) Issue a Writ of Mandamus or any other appropriate writ, order or direction, directing Respondent No.1 to consider and dispose of the early disposal application dated 25.03.2025 and further direct respondent No.1 to dispose the appeal No.NFAC/2017-18/10078568 filed for Assessment Year 2018-19 within a period of two months in accordance with law, herein enclosed and marked as Annexure -A.

b) Issue a writ of mandamus or any other appropriate writ, order or direction, directing Respondent No.2 to consider and dispose of the early disposal application dated 10.09.2025 and further direct Respondent No.2 to issue necessary directions to Respondent No.1 to adjudicate the appeal filed for Assessment Year 2018-19 within a period of two months in accordance with law, herein enclosed and marked as Annexure - A1.

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HC-KAR NC: 2025:KHC:40812 WP No. 28241 of 2025

c) Pass such other orders as this Hon'ble Court may deem fit and proper in the interest of justice and equity. "

Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

A perusal of the material on record will indicate that it is the grievance of the petitioner that despite submission of application dated 25.03.2025 seeking early disposal of the appeal for the assessment year 2018-19, the respondents have not considered the same nor disposed of the appeal and as such, the petitioner is before this Court by way of the present petition.

Per contra, learned counsel for the respondents submits that if reasonable time is granted, respondent No.1 – Appellate Authority shall dispose of the appeal filed by the petitioner, in accordance with law.

In view of the aforesaid facts and circumstances and submissions made by both sides, I deem it just and appropriate to dispose of this petition by directing the respondent No.1 – Appellate Authority to adjudicate upon and dispose of the appeal

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HC-KAR NC: 2025:KHC:40812 WP No. 28241 of 2025

filed by the petitioner / appellant, in accordance with law, within a period of four months from the date of receipt of a copy of this order, after providing reasonable and sufficient opportunity and hear the petitioner.

Subject to the aforesaid observations and directions, the petition stands disposed of.

Sd/- (S.R.KRISHNA KUMAR) JUDGE

SV List No.: 2 Sl No.: 8

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