DCIT CIRCLE 4(1)(1) AHMEDABAD, VEJALPUR vs. RASHMIN MOHANLAL MAJITHIA, AHMEDABAD

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ITA 1841/AHD/2025Status: DisposedITAT Ahmedabad31 December 2025AY 2015-16Bench: Shri Sanjay Garg (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)3 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that a co-ordinate bench had already quashed the PCIT's revision order under Section 263. Therefore, the subsequent assessment order and the present appeal against the CIT(A)'s order became infructuous and were dismissed.

What were the facts?

The Revenue appealed against the CIT(A)'s order deleting additions made by the AO in an assessment passed under Section 143(3) read with Section 263. This assessment order was a consequence of a PCIT's revision order directing a fresh assessment.

What were the issues?

The key issue was the maintainability of the Revenue's appeal when the foundational revision order under Section 263, which led to the impugned assessment, had already been quashed by the Tribunal.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Jignesh Parikh, AR
Hearing: 26/11/2025Pronounced: 31/12/2025

Year : 2015-16 The DCIT, Circle-4(1)(1) Rashmin Mohanlal Majithia बनाम/ Aaykar Bhawan 21A, Nirmoti Sanjivbaug v/s. Vejalpur New Sharda Mandir Road Ahmedabad – 380 015 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:

1.

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 2 2. 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.

3.

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.

4.

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 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.

5.

In the result, the appeal of the Revenue is hereby dismissed. Order pronounced in the Open Court on 31/12/2025. ( Narendra Prasad Sinha ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 31/12/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS DCIT vs. Rashmin Mohanlal Majithia Asst. Year : 2015-16

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