ORDER

In this petition, petitioner has sought for the following reliefs:-

“ i) Directing Respondent No. 3 to pass an order disposing off the petitioners appeal bearing ITA No. CIT (A), Bengaluru /10667/2016-17 for the subject ay 2017-18 only after properly examining and considering the appeal, vide Annexure-E the Written Submissions and Addl. grounds dated 20/02/2023, 11/10/2023 and 22/12/2023 vide Annexure-G1, H1 and J1 and such other submissions that may be filed by the petitioner before the 3RD Respondent, and to adjudicate upon the appeal in the light of the various caselaws and applicable provisions of law cited and placed on record by it before Respondent No.3;

ii) Directing the 3rd Respondent to grant the Petitioner an effective opportunity of being heard prior to proceeding further in the matter; and iii) Pass such other or further order as this Hon’ble Court may deem fit in the facts and circumstances of the case, and in the interest of justice and equity.”

2. Heard learned Senior counsel for the petitioner and learned counsel for the respondents – revenue and perused the material on record.

3. In addition to reiterating the various contentions urged in the petition and referri