ACCION TECHNICAL ADVISORS INDIA vs. COMMISSIONER OF INCOME TAX (EXEMPTION)

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HC-KAR NC: 2025:KHC:45459 WP No. 32104 of 2025

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 32104 OF 2025 (T-IT) BETWEEN:

ACCION TECHNICAL ADVISORS INDIA, A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT 1956 HAVING ITS REGISTERED OFFICE AT: PRESTIGE TOWERS, 99/100, 2ND FLOOR, RESIDENCY ROAD, SHANTHALA NAGART, BANGALORE – 560 025. REPRESENTED BY ITS AUTHORISED SIGNATORY MRS. VIJAYALAKSHMI VANUKURI, DIRECTOR, …PETITIONER (BY SRI. DEEPAK CHOPRA, FOR SRI. ANIND THOMAS AND SRI. ABHAY SHETTY, ADVOCATES)

AND:

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI, MANDAMUS OR ANY OTHER APPROPRIATE WRIT

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

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HC-KAR NC: 2025:KHC:45459 WP No. 32104 of 2025

QUASHING THE ORDER DATED 14.10.2025 (AT ANNEXURE - A) PASSED BY THE FIRST RESPONDENT AND ETC.,

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 for the following reliefs:- “A. Issue a writ of certiorari, mandamus or any other appropriate writ quashing the order dated 14.10.2025, bearing DIN & Letter No.: ITBA/COM/F/17/2025- 26/1081714394(1) (at Annexure ‘A’) passed by the First Respondent; B. Issue a writ of certiorari, mandamus or any other appropriate writ quashing the order dated 11.07.2025 bearing DIN & Letter No.: ITBA/COM/F/17/2025- 26/1078392049(1) (at Annexure ‘B’) passed by the Second Respondent; C. Issue a writ of certiorari, mandamus or any other appropriate writ granting complete stay of demand of INR 1,39,94,859/- emanating out of the notice demand dated 24.03.2025 bearing DIN ITBA/AST/S/143(3)/2024-25/1074947189(1) (at Annexure ‘C’) till the disposal of the appeal by the First Appellate Authority; D. Issue a writ of certiorari, mandamus or any other appropriate writ directing the First Appellate Authority

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HC-KAR NC: 2025:KHC:45459 WP No. 32104 of 2025

to dispose-off the appeal bearing e-Filing Acknowledgment Number 942722770230425 (at Annexure ‘T’) expeditiously and preferably within a period of 3 months; E. Pass such other orders which this Hon’ble Court may deem fit and proper on the facts and in the circumstances of the case.” 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 on 24.03.2025, the National Faceless Assessment Centre passed an assessment order under Section 143A, Section 144B of the Income Tax Act against a petitioner. Aggrieved with the said order passed by the NFAC, the petitioner filed an appeal on 23.04.2025, which is pending before the First Appellate Authority. In addition thereto, on 23.04.2025, the petitioner also filed an application before the assessing officer under Section 220(6) of the IT Act seeking stay of recovery proceedings. The said stay application came to be rejected by the 2nd respondent vide order dated 11.07.2025 on the ground that the petitioner had failed to deposit 20% of the outstanding demand. Thereafter, the petitioner filed the review

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HC-KAR NC: 2025:KHC:45459 WP No. 32104 of 2025

application dated 21.07.2025 by placing reliance upon judgments of the Apex Court, this Court and other High Courts as well as urging various contentions in this regard. By the impugned order dated 14.10.2025, the 1st respondent rejected the review application filed by the petitioner. Aggrieved by the impugned orders at Annexures- A and B, petitioner is before this Court by way of the present petition seeking the aforesaid reliefs. 4. A perusal of the material on record, in particular, the impugned order at Annexure - A dated 14.10.2025 will indicate that though several contentions and judgments have been urged and relied upon by the petitioner, who had also filed written submissions in support of its claim, the 1st respondent has not considered the same as can be seen from the impugned order, which is cryptic, laconic, non speaking and unreasoned order without assigning valid reasons and the same deserves to be set aside and the matter be remitted back to the 1st respondent for reconsideration of the review application filed by the petitioner in accordance with law. In addition thereto, having regard to the undisputed fact that the appeal preferred by the petitioner before the First Appellate Authority is still pending adjudication as on

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HC-KAR NC: 2025:KHC:45459 WP No. 32104 of 2025

today, necessary directions are to be given to the first appellate authority to dispose of the appeal within a stipulated time frame. 5. Accordingly, I pass the following; ORDER

i) The petition is hereby partly allowed. ii) The impugned order at Annexure-A is hereby set aside. iii) The matter is limited back to the 1st respondent to reconsider the review application filed by the petitioner in accordance with law after providing sufficient and reasonable opportunity to the petitioner. iv) Liberty is reserved in favour of the petitioner to submit replies, responses, pleadings, documents, etc., to the respondent, who shall consider the same, provide sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law.

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HC-KAR NC: 2025:KHC:45459 WP No. 32104 of 2025

v) The First Appellate Authority i.e., Commissioner of Income Tax (Appeals), National Faceless Appellate Centre, Delhi is directed to dispose of the appeal filed by the petitioner in accordance with law within a period of three months from the date of receipt of a copy of this order.

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

MDS List No.: 2 Sl No.: 19