DBL JAORA-SAILANA TOLLWAYS PRIVATE LIMITED,BHOPAL vs. PCIT-1 BHOPAL, BHOPAL

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आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर
IN THE INCOME TAX APPELLATE TRIBUNAL
INDORE BENCH, INDORE
BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER
AND SHRI PARESH M JOSHI, JUDICIAL MEMBER
Assessment Year: 2015-16
DBL Jaora-Sailana
Tollways Private Ltd.,
Plot No.5,
Inside Govind Naryn Singh
Gate,
Kolar Road, Chunabhatti,
Bhopal
बनाम/
Vs.
PCIT-1,
Bhopal
(Assessee/Appellant)
(Revenue/Respondent)
PAN: AAECD4621R
Assessee by Shri Yash Kukreja & Shri Hitesh Chimnani, ARs
Revenue by Shri Ashish Porwal, Sr. DR
Date of Hearing
19.11.2025
Date of Pronouncement
25.11.2025
आदेश/ O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by revision-order dated 24.03.2024 passed by learned Pr.
Commissioner of Income-Tax, Bhopal-1 [“PCIT”] u/s 263 of Income-tax Act,
1961 [“impugned order”] which in turn arises out of assessment-order dated 29.03.2022 passed by learned National Faceless Assessment Centre,
Delhi [“AO”] u/s 143(3) r.w.s. 263 of the Act for Assessment-Year [“AY”]

DBL Jaora - Sailana Tollways Private Ltd.
ITA No. 194/Ind/2025– AY 2015-16
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2015-16, the assessee has filed this appeal on the grounds raised in Appeal-
Memo (Form No. 36).
2. The background facts leading to present appeal are as under:
(i)
The assessee filed return of income of relevant AY 2015-16 on 19.09.2015 which was subjected to scrutiny-assessment and the AO completed assessment u/s 143(3) vide assessment-order dated
21.11.2017
assessing total income at Rs.
1,05,29,910/-.
Subsequently, the Ld. PCIT examined the record of assessment- proceeding and viewed that the assessment-order passed by AO was erroneous in so far it is prejudicial to the interest of revenue which attracted revisionary-juri iction u/s 263. Accordingly, the PCIT passed revision-order dated 31.01.2020 u/s 263 setting aside the aforesaid original assessment-order passed by AO and giving direction to AO to pass a fresh assessment order de novo. The assessee challenged revision-order in appeal before ITAT, Indore bench in ITA
No. 147/Ind/2020. The said appeal was disposed of by ITAT, Indore vide order dated 31.07.2023 wherein the aforesaid revision-order dated 31.01.2020 was quashed and the assessment-order dated
21.11.2017 passed by AO was restored.
(ii)
During the intervening period (i.e. before passing of order dated
31.07.2023
by ITAT,
Indore
Bench disposing of ITA
No.
147/Ind/2020), the AO had already passed a fresh assessment-order

DBL Jaora - Sailana Tollways Private Ltd.
ITA No. 194/Ind/2025– AY 2015-16
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dated
29.03.2022
pursuant to aforesaid revision-order dated
31.01.2020 wherein the AO accepted the originally assessed income of Rs. 1,05,29,910/- without any change. The Ld. PCIT again examined the record of fresh assessment-proceeding and viewed that the order of fresh assessment passed by AO was also erroneous in so far it is prejudicial to the interest of revenue which attracted revisionary- juri iction u/s 263. Accordingly, the PCIT passed a new revision- order dated 24.03.2024. (iii)
Now, the assessee is aggrieved by this new revision-order dated
24.03.2024 and come in present appeal before us impugning the same.
3. Having heard learned Representatives of both sides, we find that the Ld. PCIT has passed impugned order u/s 263 revising the order of fresh assessment dated 29.03.2022 passed by AO u/s 143(3) r.w.s. 263 in pursuance of earlier revision-order dated 31.01.2020 passed by PCIT u/s 263 but the said revision-order dated 31.01.2020 had already been quashed by ITAT, Indore bench in aforesaid ITA No. 147/Ind/2020, order dated
31.07.2023. Therefore, when the said revision-order has already been quashed, the order of fresh assessment dated
29.02.2022
passed in pursuance thereof has become infructuous. Consequently, the PCIT could not pass the impugned order dated 24.03.2024 revising the same. However, on perusal of impugned order, we find that the Ld. PCIT was not aware of ITAT’s order dated 31.07.2023 in ITA No. 147/Ind/2020 since it was not brought to the knowledge of PCIT by assessee. Ld. AR for assessee also DBL Jaora - Sailana Tollways Private Ltd.
ITA No. 194/Ind/2025– AY 2015-16
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accepts this factual aspect in open court. In the situation, after deliberations during hearing, we are inclined to re-store this matter at the level of Ld.
PCIT who shall take a fresh call in present matter after taking into account the ITAT’s order dated 31.07.2023 in ITA No. 147/Ind/2020. We order accordingly.
4. The registry has informed a delay of 293 days in filing present appeal.
The assessee has filed following affidavit for condonation of delay:

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5. Considering the averments made in affidavit and in view of the peculiar fact that the impugned revision-order passed by Ld. PCIT is itself based on an infructuous order of fresh assessment dated 29.03.2022, the delay is condoned.
6. Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court on 25/11/2025 (PARESH M JOSHI)
ACCOUNTANT MEMBER
Indore
िदनांक/Dated :
25/11/2025
Patel/Sr. PS
Copies to:
(1)
The appellant
(2)
The respondent
(3)
CIT
(4)
CIT(A)
(5)
Departmental Representative
(6)
Guard File
By order
UE COPYSr. Private Secretary
Income Tax Appellate Tribunal
Indore Bench, Indore