ORDER : 1. We are inclined to dispose of the present appeals without adjudication on merits in view of the appellant’s stand and claim based upon the settlement agreement dated 02.01.2025. Form FA dated 02.01.2025, being the application for withdrawal of the Company Petition, signed on behalf of respondent No. 1, M/s. K. Computers, addressed to the Interim Resolution Professional is placed on record by the appellant, Kalyan Muppaneni, the erstwhile Director of the corporate debtor. 2. It is open to the Interim Resolution Professional to proceed in accordance with law and, if deemed appropriate, file an application under Section 12A of the Insolvency and Bankruptcy Code, 2016. 1 [“IBC” for short] 3. It is the stance of respondent No. 1, M/s. K. Computers, that the aforesaid settlement agreement and Form FA were obtained under force, coercion and threat. We are not examining and answering the said issues, as these are aspects to be adjudicated and decided in terms of the provisions of the IBC. 4. All pleas and contentions of the parties on the aforesaid aspects are left open. 5. We, however, clarify that the impugned judgment passed by the National Company Law Appellate Tribunal will not come in the way of the adjudicating authority/Interim Resolution Professional in examining the subject Form FA and also deciding as to whether or not the proceedings should be dropped in terms of Section 12A of the IBC. 6. It will be open to the appellant, Kalyan Muppaneni, the erstwhile Director of the corporate debtor, to move an appropriate application before the adjudicating authority for adjournment, stay etc. 7. Recording the aforesaid, the appeals are disposed of. 8. Pending applications, if any, shall stand disposed of.