KIC FOOD PRODUCTS PVT LTD,DELHI vs. ITO WARD 61(1), DELHI

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ITA 5262/DEL/2024Status: DisposedITAT Delhi28 October 2025AY 2020-21Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial 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 allowed the withdrawal of the appeals as the assessee had received the relief sought, rendering the appeals infructuous. The appeals were accordingly dismissed as withdrawn.

What were the facts?

The assessee preferred appeals against the order of the CIT(A) which was later given effect to by the Assessing Officer. The assessee submitted that the relief sought has been granted, making the appeals infructuous.

What were the issues?

Whether the appeals have become infructuous due to the appeal effect order passed by the Assessing Officer, allowing withdrawal.

Which sections of the Income-tax Act were involved?

Section 154,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI

Before: SHRI S. RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Shri Rohit Jain, Advocate, Shri Jitendra Bhati, CA
For Respondent: Shri Om Prakash, Sr. DR
Hearing: 28.10.2025

(Assessment Year: 2019-20) KIC Food Products Pvt. Ltd., vs. ITO, Ward 61 (1), 29, Hanuman Road, Delhi. Connaught Place, New Delhi – 110 001. (PAN : AAACK1443J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Jitendra Bhati, CA REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 28.10.2025 Date of Order : 28.10.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. These appeals preferred by the assessees are directed against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 11.09.2024 for the Assessment Years 2019- 20 & 2020-21.

& 5263/DEL/2024 2. At the time of hearing, ld. AR of the assessee submitted that the aforesaid appeals were filed against the order dated 11.09.2024 passed by the ld. CIT (A) u/s 154 read with section 250 of the Income-tax Act, 1961 (for short ‘the Act’). He submitted that subsequently, the Assessing Officer has passed an order giving effect to the ld. CIT(A)’s order dat4ed 12.05.2022 u/s 250 of the Act. Accordingly, he submitted that the relief sought by the assessee has been granted by the Assessing Officer while passing the appeal effect order, therefore, the present appeals have become infructuous. Accordingly, he pleaded that the assessee may be allowed to withdraw the present appeals.

3.

On the other hand, ld. DR of the Revenue did not have any objection of withdrawing the appeals.

4.

In view of the above, we permit withdrawal of the appeals. Hence, the appeals filed by the assessee are dismissed as withdrawn Order pronounced in the open court on this 28th day of October, 2025.

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