IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15^TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 12837 OF 2024 (T-IT)

BETWEEN:

DEPUTY COMMISSIONER OF INCOME TAX CPC, BMTC COMPLEX KORMANGALA BENGALURU – 560 031.

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

AND:

M/S. OT PRIVACY SOFTWARE PVT. LTD., NO.9/3, NITESH BROADWAY

4-A-3^RD FLOOR, M.G.ROAD BENGALURU – 560 001.

…RESPONDENT Digitally signed by NAGAVENI THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF Location: High THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE ORDER Court of DTD ORDER PASSED BY INCOME TAX APPELLATE TRIBUNAL, C Karnataka BENCH, BANGALORE DTD 16.06.2023 IN MP NO. 119/BANG/2023 IN ITA NO. 755/BANG/2021 (ANNEXURE-A) IS PRODUCED FOR A.Y.2019-20; 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. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA

ORAL ORDER

The petitioner - Deputy Commissioner of Income Tax Department is at the doors of this Court calling in question an order dated 16