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Facts
The appeals were filed by the assessee against an order of the CIT(A) and subsequently an appeal effect order was passed by the Assessing Officer. The assessee contended that the relief sought was granted in the appeal effect order, rendering the present appeals infructuous.
Held
The Tribunal noted that the Assessing Officer had passed an order giving effect to the CIT(A)'s order, and the assessee had been granted the relief sought. The Revenue did not object to the withdrawal of the appeals.
Key Issues
Whether the appeals have become infructuous due to the subsequent passing of an appeal effect order by the Assessing Officer.
Sections Cited
154, 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
(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.
On the other hand, ld. DR of the Revenue did not have any objection of withdrawing the appeals.
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 Hence, the appeals filed by the assessee are dismissed as withdrawn Order pronounced in the open court on this 28th day of October, 2025.