DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6 (4), MUMBAI, MUMBAI vs. DOIT CREATIONS (INDIA) PRIVATE LIMITED, MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH
MUMBAI

BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER
&
Wing-A, One India bulls
Centre, Lower Parel
Senapati Bapat Marg
Elphinstone Road
Mumbai – 400 013
PAN/GIR No.AABCD8695A
(Appellant)
..
(Respondent)

Assessee by None
Revenue by Smt Sanyogita Nagpal, CIT
DR
Date of Hearing
03/04/2025
Date of Pronouncement
21/04/2025

आदेश / O R D E R

PER AMIT SHUKLA (J.M):

The aforesaid appeal has been filed by the Revenue against order dated 17/12/2024 passed by ld. CIT(A)-54,
Mumbai for the quantum of assessment passed u/s. 143(3) r.w.s. 263 for the A.Y.2015-16. 2. As is evident from the grounds of appeal, it is seen that impugned appeal has been filed against the order passed u/s.
Doit Creations (India) Private Limited

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143(3) r.w.s. 263, passed in pursuance of order passed by ld.
PCIT vide order dated 06/02/2025 u/s. 263. Now such an order u/s. 263 by the Ld. PCIT has been quashed by the Tribunal in ITA No.1354/Mum/2022 vide order dated
31/03/2022. 3. The only ground which has been raised is that Revenue has not accepted the said order and appeal has been filed before the Hon’ble Bombay High Court. Since the order passed u/s.263 itself has been quashed then, the appeal arising out of order giving effect i.e. u/s.143(3) r.w.s. 263 does not stand. It is precisely on this reason, ld. CIT(A) has quashed the assessment order. Accordingly, appeal of the Revenue is dismissed.
4. In the result, appeal of the Revenue is dismissed.
Order pronounced on 21st April, 2025. (GIRISH AGRAWAL) (AMIT SHUKLA)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Mumbai; Dated 21/04/2025
KARUNA, sr.ps

Copy of the Order forwarded to :

BY ORDER,

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Doit Creations (India) Private Limited

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(Asstt.