Sri Balaji Metals And Minerals Private Limited v. Assistant Commissioner Of Income Tax Circle 5(1) Kolkata And ORS.

OD-5 WPO/670/2025 THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE SRI BALAJI METALS AND MINERALS PRIVATE LIMITED

Versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 5(1), KOLKATA & ORS.

BEFORE :

The Hon'ble JUSTICE RAJA BASU CHOWDHURY Date: 28th October, 2025 Appearance:

Mr. Rites Goel, Adv.

... for the petitioner Mr. Aryak Dutt, Adv.

Mr. Amit Sharma, Adv.

... for the respondents The Court : 1. Affidavit of service filed in Court today is taken on record.

2. Questioning the failure on the part of the Appellate authority to dispose of the appeal filed by the petitioner under the provisions of Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the said Act), for the assessment year 2016-17 from an order passed under Section 147 read with Section 144 of the said Act dated 22.5.2023, the instant writ petition has been filed.

3. Learned Advocate representing the petitioner, however, by placing before this Court the order dated 14.10.2025 passed by the National Faceless Appeal Centre, would submit that during the pendency of the instant writ petition the petitioner has been served with the copy of the order under Section 250 of the said Act dated 14.10.2025 for the assessment year 2016-17.

4. Let a copy of the order as placed before this Court be taken on record.

5. Having regard to above, nothing survives in the instant writ petition.

6. The writ petition, accordingly, is dismissed as having become infructuous.

(RAJA BASU CHOWDHURY, J.) SN/NM.