Koco And Koir Exports Private Limited v. The Central Board Of Director Taxes (Cbdt)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 27.10.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN M/s. Koco and Koir Exports Private Limited, Represented by its Authorized Signatory, Anshul Agarwal ... Petitioner Vs.

1.The Central Board of Direct Taxes (CBDT), Represented by its Chairman, Ministry of Finance, Department of Revenue, Room No. 150, North Block, New Delhi - 110 001. 2.The Assistant Commissioner of Income Tax, Central CIR-1, Coimbatore, Room No. ..., Main Building, 63, Race Course Roade, Coimbatore, Tamil Nadu - 641 018.

... Respondents Writ Petition is filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus, to direct the 1 st respondent to forthwith consider and dispose of the petitioner's condonation applications dated 17.10.2023 filed under Section 119(2)(b) of the Income Tax Act, 1961 for AY Page No. 1 of 8

2022-23, relating to Form 10CCB and Form 29B, within a fixed time-frame. For Petitioner : Mr. Kul Anand and Akshat for M/S. Pass Associates For Respondents : Mr. A.P. Srinivas, Senior Standing Counsel and Mr. A.N.R. Jayaprathap, Standing Counsel Page No. 2 of 8

O R D E R

The Petitioner is before this Court seeking a writ of mandamus to direct the 1 st Respondent to dispose of the Petitioner's application dated 17.10.2023 filed under Section 119(2)(b) of the Income Tax Act.

2. To facilitate the Petitioner to avail the benefit of Section 80-IAC of the Income Tax Act, 1961, the aforesaid representation / application was submitted on 17.10.2023. The Petitioner also submitted a reminder on 18.04.2024, to which no response has been received from the office of the 1 st Respondent.

Hence, the Petitioner has approached this Court with the present writ petition seeking a mandamus on 11.09.2025.

3. The Petitioner's application dated 17.03.2023 filed under Section 119(2)(b) of the Income Tax Act, 1961 requires due consideration by the 1 st Respondent. Therefore, the office of the 1 st Respondent is directed to dispose of the aforesaid application dated 17.10.2023 as expeditiously as possible, preferably within a period of four weeks from the date of receipt of a copy of Page No. 3 of 8

this order.

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4. Needless to state, in case the Petitioner's application is proposed to be rejected, the Petitioner shall be heard in person.

5. The Writ Petition is disposed of with the above observations. There shall be no order as to costs.

27.10.2025 Index : Yes / No AT To 1.The Central Board of Direct Taxes (CBDT), Represented by its Chairman, Ministry of Finance, Department of Revenue, Room No. 150, North Block, New Delhi - 110 001. 2.The Assistant Commissioner of Income Tax, Central CIR-1, Coimbatore, Room No. ..., Main Building, 63, Race Course Roade, Coimbatore, Tamil Nadu - 641 018.

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C.SARAVANAN, J.

AT Page No. 7 of 8

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