DCIT CIRCLE 4(1)(1) AHMEDABAD, VEJALPUR vs. RASHMIN MOHANLAL MAJITHIA, AHMEDABAD
आयकर अपीलीय अिधकरण, अहमदाबाद ायपीठ “ए“,अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
“A” BENCH, AHMEDABAD
ी संजय गग, ाियक सद एवं
ी नरे !साद िस"ा, लेखा सद के सम%।
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Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member
आयकर अपील सं /ITA No.1841/Ahd/2025
िनधारण वष /Assessment Year : 2015-16
The DCIT, Circle-4(1)(1)
Aaykar Bhawan
Vejalpur
Ahmedabad – 380 015
बनाम/
v/s.
Rashmin Mohanlal Majithia
21A, Nirmoti Sanjivbaug
New Sharda Mandir Road
Paldi
Ahmedabad– 380 007
थायी लेखा सं./PAN:
(अपीलाथ'/ Appellant)
(!( यथ'/ Respondent)
Assessee by :
Shri Jignesh Parikh, AR
Revenue by :
Shri Rajiv Garg, Sr.DR
सुनवाई की तारीख/Date of Hearing : 26/11/2025
घोषणा की तारीख /Date of Pronouncement: 31/12/2025
आदेश/O R D E R
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the Revenue against the order of the Learned Commissioner of Income Tax (Appeals), National
Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’]
dated 07/07/2025 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2015-2016. DCIT vs. Rashmin Mohanlal Majithia
Asst. Year : 2015-16
The Revenue, in this appeal, is aggrieved by the action of the Ld. CIT(A) in deleting certain additions made by the Assessing Officer (AO) in the assessment order passed u/s.143(3) r.w.s. 263 of the Act.
The impugned assessment order was passed by the AO to give effect to the revision order passed by the Ld. Principal Commissioner of Income- tax (for short ‘PCIT’) dated 21/02/2020, whereby, the Ld.PCIT had set aside the original assessment order passed u/s.143(3) of the Act, with a direction to the AO to pass the assessment order afresh.
At the outset, the Ld. Counsel for the assessee has brought our attention to the order of the Co-ordinate Ahmedabad Bench of the Tribunal passed in ITA No.299/Ahd/2020 for AY 2015-16, dated 17/06/2022, whereby, the said order dated 21/02/2020 passed by the Ld. PCIT u/s.263 of the Act has been quashed. Consequently, the impugned assessment order has become infructuous and further the appellate order against the said assessment order has also become infructuous and inoperative. Therefore, the impugned appeal of the Revenue against such infructuous orders is not maintainable and the same is, accordingly, dismissed.
In the result, the appeal of the Revenue is hereby dismissed.
Order pronounced in the Open Court on 31/12/2025. ( Narendra Prasad Sinha )
Accountant Member
अहमदाबाद/Ahmedabad, िदनांक/Dated 31/12/2025
टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS
Asst. Year : 2015-16
आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to :
अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(A)- (NFAC), Delhi 5. िवभागीय #ितिनिध , अिधकरण
अपीलीय
आयकर
,
अहमदाबाद/DR,ITAT, Ahmedabad.
6. गाड फाईल /
Guard file.
आदेशानुसार/ BY ORDER,
स&ािपत #ित ////
सहायक पंजीकार (Asstt.