IGNIS TECHNOLOGY SOLUTIONS PRIVATE LTD vs COMMISSIONER OF INCOME TAX

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HC-KAR NC: 2025:KHC:32056-DB ITA No. 677 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF AUGUST, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND INCOME TAX APPEAL NO. 677 OF 2023 BETWEEN:

IGNIS TECHNOLOGY SOLUTIONS PRIVATE LIMITED 004, SRI KIRAN COMFORTS NO.10, 30TH MAIN BANASHANKARI 3RD STAGE BANGALORE -560085 REP. BY ITS DIRECTOR MR. NIHAR RANJAN SAMANTARA PAN NO. AACCR9620A AY- 2013-14 AND 2014-15. …APPELLANT (BY SRI. RAKSHITH B.V.M., ADV.)

AND:

COMMISSIONER OF INCOME TAX (APPEALS )-3, BANGALORE ROOM -737, 7TH FLOOR BMTC BUIDLING BANGALORE- 560095.

INCOME TAX OFFICER WARD 3(1)(1) OFFICE OF THE INCOME TAX OFFICER ROOM NO.209, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BANGALORE -560095. …RESPONDENTS (BY SRI.SUSHAL TIWARI, STANDING COUNSEL)

THIS APPEAL IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 3/5/2023 PASSED IN ITA

Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA

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HC-KAR NC: 2025:KHC:32056-DB ITA No. 677 of 2023

NOS.274 AND 43/BANG/2019 FOR THE ASSESSMENT YEAR 2013-14 AND 2014-15 PRAYING TO A) TO TAKE INTO CONSIDERATION THE SUBSTANTIAL QUESTIONS OF LAW AS STATED THEREIN AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT. B) TO HOLD THE COMBINED ORDER PASSED BY THE ITAT, BANGALORE IN MP NOS. 75 AND 76/BANG/2022 (IN ITA NOS. 274 AND 43/BANG/2019) AGAINST THE APPELLANT AS BAD IN LAW, FOR THE ASSESSMENT YEARS 2013-14 AND 2014-15 ATTACHED AS ANNEXURES-A DATED 3/5/2023 AND QUASH THE SAID IMPUGNED ORDER AND ETC.

THIS APPEAL, COMING ON FOR ADMISSION, 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 S.G.PANDIT)

Learned counsel Sri.Rakshith B.V.M., appearing on behalf of Sri.T.S.Suresh, learned counsel for appellant would submit that the appellant-company was ordered to be wound up by order dated 08.11.2023 in Company Petition No.115/2014 by this Court and along with memo dated 19.08.2025, the said order is placed on record.

This appeal was filed on 29.11.2023 subsequent to order of winding up. In view of winding up of the

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HC-KAR NC: 2025:KHC:32056-DB ITA No. 677 of 2023

appellant-company, the appellant-company represented by its Director could not have preferred the above appeal.

Therefore, the above appeal is dismissed as not maintainable. However, liberty is reserved to the Official Liquidator to take appropriate action in accordance with law.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (K. V. ARAVIND) JUDGE

NC CT:bms List No.: 1 Sl No.: 30

IGNIS TECHNOLOGY SOLUTIONS PRIVATE LTD vs. COMMISSIONER OF INCOME TAX