MRS BECTORS FOOD SPECIALITIES LIMITED,THEING ROAD, PHILLAUR S.O, PHILLAUR vs. PR. COMMISSIONER OF INCOME TAX -1, AAYAKAR BHAWAN RISHI NAGAR, LUDHIANA

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ITA 755/CHANDI/2025Status: DisposedITAT Chandigarh11 May 2026AY 2020-20212 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against an order passed by the Principal CIT under section 263. During the hearing, the assessee's counsel sought to withdraw the appeal as the assessment proceedings pursuant to the section 263 order had already been completed.

What were the issues?

Whether an appeal against a revision order under Section 263 can be withdrawn if the subsequent assessment proceedings are completed.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 755 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2020-21 Mrs. Bectors Food Specialities बनाम The Pr. CIT-1 Limited Ludhiana Theing Road, Phillaur, S.O, Phillaur Jalandhar, Punjab-144410 "ायी लेखा सं./PAN NO: AABCM9495K अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Ashish Aggarwal, C.A राज" की ओर से/ Revenue by : Smt. Kusum Bansal, CIT, DR(Virtual Mode) सुनवाई की तारीख/Date of Hearing : 04/05/2026 उदघोषणा की तारीख/Date of Pronouncement : 11/05/2026

आदेश/Order PER LALIET KUMAR, J.M: This is an appeal filed by the Assessee against the order of the Ld. Pr. CIT, Ludhiana-1 dt. 25/03/2025 for the Assessment Year 2020-21. 2. During the course of hearing, the Ld. AR for the assessee submitted that he seeks to withdraw the present appeal filed against the order passed by the Ld. PCIT under section 263 of the Act, as the assessment proceedings pursuant to the said order under section 263 have already been completed by the Assessing Officer.

3.

The Ld. DR fairly submitted that he has no objection if the present appeal is permitted to be withdrawn.

4.

In view of the submission made by the Ld. AR and no objection from the Ld. DR, the appeal of the assessee is dismissed as withdrawn.

5.

In the result, appeal filed by the Assessee is dismissed as withdrawn.

Order pronounced in the open Court on 11/05/2026 मनोज कुमार अ"वाल लिलत कुमार (MANOJ KUMAR AGGARWAL) (LALIET KUMAR) लेखा सद"/ ACCOUNTANT MEMBER "ाियक सद" /JUDICIAL MEMBER AG आदेश की "ितिलिप अ"ेिषत/ Copy of the order forwarded to : 1. अपीलाथ"/ The Appellant

2.

""थ"/ The Respondent 3. आयकर आयु"/ CIT 4. आयकर आयु" (अपील)/ The CIT(A) 5. िवभागीय "ितिनिध, आयकर अपीलीय आिधकरण, च"ीगढ़/ DR, ITAT, CHANDIGARH 6. गाड" फाईल/ Guard File

आदेशानुसार/ By order, सहायक पंजीकार/

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