M/S ABB INDIA LIMITED vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

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WP/28703/2025HC KarnatakaKAHC01062701202514 October 2025Bench: S.R.KRISHNA KUMAR3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the petitioner had filed a memo stating that subsequent to the filing of the writ petition, the Commissioner of Income Tax (Appeals) - NFAC had passed an order in the appeal proceedings on September 30, 2025. Consequently, the writ petition seeking a direction for expeditious disposal had become infructuous. The petitioner, therefore, sought to withdraw the writ petition. The Court accepted the memo and disposed of the writ petition as withdrawn.

What were the facts?

M/s ABB India Limited (the petitioner) filed a writ petition before the High Court of Karnataka seeking a direction for the expeditious disposal of its appeal for Assessment Year (AY) 2021-22. The appeal was filed on January 23, 2024, against an assessment order dated December 26, 2023, passed by the Assessment Unit (Respondent No. 2). The petitioner contended that the stipulated period of one year for disposal of appeals under Section 250(6A) of the Income Tax Act, 1961, had expired on March 31, 2025, and further delay was without jurisdiction. The respondents included the Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre (NFAC) and the Assessment Unit.

What were the issues?

1. Whether the High Court should issue a writ of mandamus directing the Commissioner of Income Tax (Appeals) - NFAC for expeditious disposal of the petitioner's appeal for AY 2021-22, considering the expiry of the stipulated period under Section 250(6A) of the Income Tax Act, 1961. Assessee's Contention: The petitioner argued that the appeal filed on January 23, 2024, against the assessment order dated December 26, 2023, had not been disposed of within the one-year period stipulated by Section 250(6A) of the Income Tax Act, 1961, which expired on March 31, 2025. They contended that further delay in adjudication was without jurisdiction. Revenue's Contention: The judgment does not record any specific contentions from the revenue.

Which sections of the Income-tax Act were involved?

Section 250(6A),Section 246A(1)(a),Section 144B

AI-generated summary — verify with the full judgment below

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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

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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

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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

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