- 1 - HC-KAR NC: 2025:KHC:40711 WP No. 28703 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 28703 OF 2025 (T-IT) BETWEEN: M/S ABB INDIA LIMITED HAVING OFFICE AT DISHA 3RD FLOOR, PLOT NO.5 & 6, 2ND STAGE PEENYA INDUSTRIAL AREA-IV, PEENYA I STAGE S.O. BANGALORE NORTH, BANGALORE, KARNATAKA - 560 058 COMPANY REGISTERED UNDER COMPANIES ACT 1956 REPRESENTED BY ITS AUTHORISED REPRESENTATIVE JAYANTA KUMAR CHATTERJEE, COUNTRY TAX MANAGER, RESIDING AT FLAT NO. 129, AMANSARA LAYOUT, AVALAHALLI, BANGALORE - 560 064 …PETITIONER (BY SRI. PRASHANTH S., ADVOCATE) AND: 1. THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE, DELHI (NFAC), 4TH FLOOR, MAYUR BHAWAN CONNAUGHT CIRCUS, NEW DELHI - 110 001 2. ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, A CENTRE DESCRIBED UNDER SECTION 144B OF THE INCOME TAX ACT 1961, ROOM NO.401, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI - 110 003 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:40711 WP No. 28703 of 2025 3. ASSISTANT/DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), ROOM NO. 215, 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BANGALORE - 560 095 …RESPONDENTS (BY SRI. M. DILIP, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE ORDER(S), DIRECTIONS, WRIT(S) IN THE NATURE OF MANDAMUS OR ANY OTHER WRIT DIRECTING THE LD. RESPONDENT NO. 1 FOR EXPEDITIOUS DISPOSAL OF THE PENDING APPEAL OF THE PETITIONER FOR AY 2021-22 AS FILED ON 23.01.2024 AS PER ANNEXURE-F SINCE THE STIPULATED PERIOD OF ONE YEAR AS PER SECTION 250(6A) OF THE IT ACT FOR DISPOSAL OF APPEAL FILED UNDER SECTION 246A(1)(A) OF THE IT ACT ALREADY STOOD EXPIRED ON 31.03.2025 AND DELAYING SUCH ADJUDICATION IS WITHOUT JURISDICTION AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER Learned counsel for the petitioner has filed a memo of even date, which reads as under: "The counsel for the Petitioner respectfully submits that the present petition was filed seeking for a direction for expeditious disposal of Appeal filed under Section 264A(1)(a) of the Income Tax Act, 1961 on 23.01.2024 against the assessment order dated 26.12.2023 passed by the Ld. Respondent No.2 for the AY 2021-22. The Respondent No.1, subsequent to the filing of the Writ Petition has duly passed an order in the appeal proceedings - 3 - HC-KAR NC: 2025:KHC:40711 WP No. 28703 of 2025 on 30.09.2025 hence, making the said Writ Petition infructuous. In line with the aforementioned facts and circumstances, the Petitioner is seeking to withdraw this Writ Petition, in the interest of justice and equity." 2. The aforesaid memo is placed on record. 3. The Writ Petition is disposed of as withdrawn in terms of the aforesaid memo. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 13