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HC-KAR NC: 2025:KHC:38179-DB ITA No. 203 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL NO. 203 OF 2024 BETWEEN:
VARSHA DUDHERIA AGED ABOUT 34 YEARS, D/O. LAXMIPAT DUDHERIA, 66, NAVNIKETAN, K. R. ROAD, BASAVANAGUDI, BANGALORE-560 004. …APPELLANT (BY SRI. DAN D’SILVA, ADV. FOR SRI K R PRADEEP, ADV.)
AND:
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2) BANGALORE, NO.1, CENTRAL REVENUE BUILDING, QUEENS ROAD, BANGALORE-560095. …RESPONDENT (BY SRI. SUSHAL TIWARI N., ADV.)
THIS APPEAL IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 01.09.2022 PASSED IN IN ITA NO.509/BANG/2019, FOR THE ASSESSMENT YEAR 2014- 2015, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTION OF LAW AS MAY BE FORMULATED BY THE COURT AS DEEMED FIT; SET ASIDE THE ORDER PASSED BY THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE DATED 01.09.2022 IN ITA NO.509BANG/2019 FOR THE A.Y. 2014-15 AS SOUGHT FOR IN THIS APPEAL AND ETC.
Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA
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HC-KAR NC: 2025:KHC:38179-DB ITA No. 203 of 2024
THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND
ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE K.V.ARAVIND)
Heard learned counsel Sri.Dan D’Silva for Sri.K.R.Pradeep, learned counsel for the appellant and learned counsel Sri.Sushal Tiwari.N., for respondent. Perused the entire appeal papers.
This appeal by the assessee challenging the order in ITA.No.509/BANG/2019 dated 01.09.2022 passed by the Income Tax Appellate Tribunal ‘B’ Bench, Bengaluru (for short, ‘the Tribunal’) for the assessment year 2014-15, wherein the Tribunal has remitted the matter to the Assessing Officer for fresh consideration.
At the outset, learned counsel for the appellant submits that ITA.No.209/2024 and connected appeals arising out of the common order impugned in the present
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HC-KAR NC: 2025:KHC:38179-DB ITA No. 203 of 2024
appeal, this Court by judgment dated 10.09.2025 has dismissed the appeal.
Learned counsel Sri.Sushal Tiwari learned counsel appearing for the respondent/Revenue submits that in view of the order in ITA.No.209/2024 and connected matters, the present appeal requires to be dismissed accordingly.
We note that the Tribunal has passed common order for the assessment years 2012-13 to 2015-16. The appeals filed relating to the other assessment years in ITA.No.209/2024, this Court by judgment dated 10.09.2025 dismissed the said appeals. As the order impugned is also part of the common order, similar order is required too be passed. Accordingly, the appeal is dismissed.
In view of the dismissal of the appeal, we do not find any good reasons to condone the delay of 546 days in
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HC-KAR NC: 2025:KHC:38179-DB ITA No. 203 of 2024
filing the above appeal. Accordingly, I.A.No.1/2024 is also dismissed.
I.A.No.2/2024 for stay would not survive for consideration and accordingly, the same is dismissed.
Sd/- (S.G.PANDIT) JUDGE
Sd/- (K. V. ARAVIND) JUDGE
NC CT:bms List No.: 1 Sl No.: 12