SHRAMIK VIDYAPEETH,RANCHI vs. INCOME TAX OFFICER, EXEMPTION CIRCLE, RANCHI, RANCHI

PDF · subscribers
ITA 136/RAN/2025Status: DisposedITAT Ranchi06 January 2026AY 2013-2014Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the assessee had obtained the necessary relief from the AO, the appeal filed before the CIT(A) no longer survived. Consequently, the appeal before the Tribunal became infructuous.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2013-2014. The assessee later obtained relief through an order passed by the AO under Section 154 of the Act.

What were the issues?

Whether an appeal becomes infructuous if the assessee obtains relief through a subsequent order by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM

Hearing: 06/01/2026Pronounced: 06/01/2026

O R D E R Per Bench : This is an appeal filed by the assessee against the order passed by the ld.Addl/JCIT(A), Thiruvanantpuram, dated 14.02.2025 for the assessment year 2013-2014. 2. The authorised representative has filed a letter dated 08.05.2025, which reads as under :-

4.

As the assessee has obtained the requisite relief by the above order of the AO u/s.154 of the Act, the order of the ld. Addl/JCIT(A) no more survives and consequently the appeal filed by the assessee becomes infructuous and the same is dismissed as infructuous.

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →