- 1 - HC-KAR NC: 2025:KHC:35407-DB WA No. 616 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT APPEAL NO. 616 OF 2024 (T-IT) BETWEEN: 1. THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE DELHI (NFAC), 4TH FLOOR, MAYUR BHAWN CONNAUGHT CIRCUS, NEW DELHI -110001. 2. INCOME TAX OFFICER AO NO.93, WARD 5(2) (1) BMTC BUILDING, 80 FT ROAD 6TH BLOCK, KORAMANGALA BENGALURU- 560095. &APPELLANTS (BY SRI. SANMATHI E. I., SENIOR STANDING COUNSEL) AND: SUGAMA TRAVELS SHOP NO.7, VISHWA COMPLEX 2ND CROSS, GANDHI NAGAR, BANGALORE -560009 (REP. BY PARTNERS SMT. ASHA MALLAYA W/O SRI NITHYANANDA MALLAYA AGED ABOUT 58 YEARS, NO.2-46/E, NEAR ALANGAR CHURCH Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:35407-DB WA No. 616 of 2024 MARPADY VILLAGE, MOODBIDRI DAKSHINA KANNADA -574227. &RESPONDENT THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED 16.01.2024 IN WP NO.27512/2023 (T-IT) PASSED BY THE LEARNED SINGLE JUDGE. THIS APPEAL, COMING ON FOR ORDERS, 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) Sri.Sanmathi E.I., learned Senior Standing Counsel for the appellants would submit that the revenue is in appeal against the order dated 16.01.2024 in W.P.No.27512/2023 whereunder a direction was issued to the appellant-Revenue to dispose of the appeal in accordance with law, within a period of six months from the date of receipt of a copy of the said order. It is further submitted that in pursuance of the direction of the learned Single Judge, the appeal has been disposed of on 29.07.2024, within the time stipulated. Therefore, he - 3 - HC-KAR NC: 2025:KHC:35407-DB WA No. 616 of 2024 submits that the writ appeal would no more survive for consideration. Accordingly, prays for dismissal of the appeal. 2. Submission of the learned counsel is placed on record. 3. The writ appeal is dismissed as having become infructuous. Sd/- (S.G.PANDIT) JUDGE Sd/- (K. V. ARAVIND) JUDGE MPK CT:bms List No.: 1 Sl No.: 10