$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2043/2006 ADESH TYAGI & ANR .....Petitioners Through: Ms Aabginal Chisht, Adv. versus ASST.COMMISSIONER OF INCOME TAX .....Respondents Through: Mr. Vipul Agrawal SSC with Ms. Sakshi Shairwal, Mr. Akshat Singh, JSCs, Mr. Gaoraang Ranjan and Ms. Harshita Kotru, Advs. Mr. Setu Niket and Ms. Esha Mazumdar, Advs. for R2 CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR % 12.01.2026 O R D E R 1. Mr. Vipul Agrawal, learned Senior Standing Counsel for the respondent/Income Tax Department informed that present writ petition has been preferred for setting aside of the ex-parte order, passed by the Tribunal in the appeal listed by the company, in which they are directors. He submitted that said appeal itself has been decided by the Income Tax Appellant Tribunal (hereinafter referred to as ‘ITAT’) on merit, vide its order dated 12.07.2018 (being ITA No. 1492/Del/2005). 2. He added that an appeal there-against filed by the Department being This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/01/2026 at 13:25:55 ITA No. 403/2019 is pending consideration of this Court. 3. He therefore, submitted that the present writ petition qua which the petitioners have sought setting aside of the ex-parte proceedings, has been rendered infructuous. 4. In view of the statement so made by Mr. Agrawal, the petition is dismissed as having become infructuous. 5. Needless to observe that if any of the petitioners’ grievance still subsists, they shall be free to apply for revival of the writ petition. 6. Writ petition so also interlocutory applications stands disposed. DINESH MEHTA, J VINOD KUMAR, J JANUARY 12, 2026/dd This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/01/2026 at 13:25:55