Dismissed¶52

Deputy Commissioner of v. Rajendran Sudagar

Karnataka HC8 Sept 2025WP/36318/2024

Case brief

AI extract

What is this about?

Income tax writ (Articles 226 & 227, Constitution of India) by Deputy Commissioner of Income Tax, CPC against ITAT 'SMC' 'B' Bench, Bangalore order dt. 23.06.2023 in M.P.No.81/Bang/2023 in ITA No.13/Bang/2022 (A.Y. 2018-19), seeking condonation of delay in filing the miscellaneous petition and its consideration on merits; dismissed in light of HC-KAR judgment dt. 30.07.2025 in W.P.No.1514/2024 (which relied on W.P.No.27089/2023). Keywords: condonation of delay; miscellaneous petition; ITAT SMC bench; Annexure-A; NC: 2025:KHC:35441. Single-judge bench; no dissent; no quantum.

What did the court decide?

In light of the judgment in WP.No.1514/2024 dated 30.07.2025, wherein the identical issue was answered (that judgment itself resting on WP.No.27089/2023), the present writ petition stands dismissed. ¶51

Deputy Commissioner of Vs Rajendran Sudagar — Writ and Judicial Review | Karnataka HC (2025)

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NC: 2025:KHC:35441 WP No. 36318 of 2024

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 8^TH DAY OF SEPTEMBER, 2025

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BEFORE

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THE HON'BLE MR. JUSTICE M.NAGAPRASANNA

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WRIT PETITION NO. 36318 OF 2024 (T-IT)

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BETWEEN:

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DEPUTY COMMISSIONER OF

INCOME TAX,

CPC

BMTC COMPLEX,

KORMANGALA,

Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA

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BANGALORE.

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…PETITIONER

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(BY SRI. SANMATHI.E.I., ADVOCATE)

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AND:

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2 - NC: 2025:KHC:35441 WP No. 36318 of 2024

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HC-KAR

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RAJENDRAN SUDAGAR,

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D NO. 107/37, S V REGENCY HINDLA, VIJAYANAGAR II STAGE,

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RING ROAD,

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MYSORE- 570 017. (BY ITS MANAGING DIRECTOR)

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…RESPONDENT

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THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE ORDER DATED ORDER PASSED BY INCOME TAX APPELLATE TRIBUNAL SMC B BENCH, BANGALORE DTD. 23.06.2023 IN M.P.NO. 81/BANG/2023 IN ITA NO. 13/BANG/2022 IS PRODUCED FOR A.Y. 2018-19 AS ANNEXURE-A AND ETC.

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

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NC: 2025:KHC:35441 WP No. 36318 of 2024

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HC-KAR

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CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA

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ORAL ORDER

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The petitioner is before this Court, seeking for the

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following relief:

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"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 passed by Income Tax Appellate Tribunal, 'SMC' 'B' Bench, Bangalore dated 23/6/2023 in M.P.No.81/Bang/2023 in ITA No.13/Bang/2022 is produced for A.Y.2018-19 as Annexure-A.

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(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

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(C) Or Alternatively condone the delay in filing the miscellaneous petition before Tribunal and also hear the matter on merits of the case

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(D) Pass such other orders as may be deemed appropriate under the circumstances of the case, in the ends of justice."

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Heard Smt. Sanmathi.E.I., learned counsel appearing

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for the petitioner.

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Learned counsel appearing for the petitioner submits that the issue in the lis stands answered by the

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NC: 2025:KHC:35441 WP No. 36318 of 2024

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HC-KAR

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judgment rendered by this Court in WP.No.1514/2024

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dated 30.07.2025, wherein it has held as follows:

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"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.190/Bang/2023 in ITA No.45/Bang/2022.

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Learned counsel for the petitioner submits that the order passed by this Court in WP.No.27089/2023 covers the lis in the present writ petition.

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In the light of the aforesaid submission, for the reasons assigned by me in the order of even date passed in WP.No.27089/2023, this writ petition is also dismissed."

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In the light of the said order, the petition stands

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dismissed.

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Sd/(M.NAGAPRASANNA) JUDGE

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PHM List No.: 1 Sl No.: 441

Deputy Commissioner of v. Rajendran Sudagar

Case brief

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Deputy Commissioner of v. Rajendran Sudagar

Case brief

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