MUSTUFAMIYA HUSSAINMIYA SHAIKH,AHMEDABAD vs. THE PR. CIT, CENTRAL, AHMEDABAD

PDF · subscribers
ITA 996/AHD/2025Status: DisposedITAT Ahmedabad13 May 2026AY 2021-222 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee submitted that with the passing of the fresh assessment order, they had no further grievance against the revision order. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against a revision order passed by the PCIT which set aside the assessment order and restored the matter for fresh assessment. Subsequently, a fresh assessment order was passed by the AO.

What were the issues?

Whether the assessee's appeal against the revision order is maintainable after a fresh assessment order has been passed.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C ” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Annapurna Gupta

For Appellant: Shri Anil Kshatriya, AR
Hearing: 22/04/2026Pronounced: 13/05/2026

“सी“ िवशेष �ायपीठ आयकर अपीलीय अिधकरण, अहमदाबाद �ायपीठ, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C ” BENCH, AHMEDABAD

�ी संजय गग�, �ाियक सद� एवं अ�पूणा� गु�ा, लेखा सद� के सम�। ] ] Before Shri Sanjay Garg, Judicial Member And Annapurna Gupta, Accountant Member आयकर अपील सं /ITA No.996 /Ahd/2025 िनधा�रण वष� /Assessment Year :2021-22 Mustufamiya Hussainmiya Pr. Commissioner of Income Shaikh, 29, Shoes Market, बनाम/ Tax (Central) v/s. B/h. Anand Cloth Market, Ahmedabad-380009 Nr. Rozi Cinema, Sarangpur, Ahmedabad, Gujarat- 380 001 �थायी लेखा सं./PAN: AEAPS0626J (अपीलाथ�/ Appellant) (�� यथ�/ Respondent) Assessee by : Shri Anil Kshatriya, AR Revenue by : Shri Rignesh Das, CIT-DR सुनवाई की तारीख/Date of Hearing : 22/04/2026 घोषणा की तारीख /Date of Pronouncement: 13/05/2026 आदेश/O R D E R Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the revision order of the learned Pr. Commissioner of Income Tax (Central) [hereinafter referred to as “PCIT”] dated 29.03.2025 passed u/s.263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2021-22, whereby the learned PCIT has set aside the Assessment Order dated 23.12.2022 and has restored the matter for assessment afresh to the Assessing Officer (for short, “the AO”).

ITA No.996 /Ahd/2025, AY-2021-22 Mustufamiya Hussainmiya Shaikh vs. PCIT 2

2.

At the outset, the learned counsel for the Assessee has submitted that pursuant to the directions of the learned PCIT, vide impugned order dated 29.03.2025, fresh assessment order has been passed by the AO dated 11.03.2026; and that, pursuant to the passing of the said assessment order dated 11.03.2026, the Assessee is not left with any grievance against the impugned revision order. He, therefore, has submitted that appeal of the Assessee may be dismissed as withdrawn.

3.

In view of the above submissions, the appeal of the Assessee is hereby dismissed as withdrawn. Order pronounced in the Open Court on 13/05/2026.

Sd/- Sd/- (Annapurna Gupta ) ( Sanjay Garg) Accountant Member Judicial Member (True Copy) अहमदाबाद/Ahmedabad, िदनांक/Dated 13/05/2026 DS, PS आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु� अपील ( ) / The CIT(A)- 5. िवभागीय �ितिनिध आयकर अपीलीय अिधकरण अहमदाबाद/DR,ITAT, Ahmedabad. , , 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�ािपत �ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →