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

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.

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 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.