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

ITA 194/IND/2025

AI Insights

The case involves DBL Jaora-Sailana Tollways Private Ltd., which appealed against a revision-order passed by the PCIT under section 263 of the Income-tax Act, 1961. The revision-order was based on a previous assessment-order that was quashed by the ITAT, leading to the current appeal. The ITAT found that the PCIT was not aware of the quashing of the earlier revision-order when passing the new revision-order, as it was not brought to the PCIT's attention by the assessee. The ITAT decided to restore the matter to the PCIT for a fresh assessment considering the latest developments.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789676 (ITAT-INDORE)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 17-02-2025
• Other Referred Cases: ITA No. 147/Ind/2020
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: FORASSESSEEALSO; SHRIASHISHPORWAL
• Assessee Lawyers: SHRIYASHKUKREJA; SHRIHITESHCHIMNANI; ARS
• Keywords: Revision of order
• Section: 143(3); 263

Judgement Text

"Page 1 of 8 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 ITA No.194/Ind/2025 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”] Printed from counselvise.com DBL Jaora - Sailana Tollways Private Ltd. ITA No. 194/Ind/2025– AY 2015-16 Page 2 of 8 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-jurisdiction 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 Printed from counselvise.com DBL Jaora - Sailana Tollways Private Ltd. ITA No. 194/Ind/2025– AY 2015-16 Page 3 of 8 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- jurisdiction 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 Printed from counselvise.com DBL Jaora - Sailana Tollways Private Ltd. ITA No. 194/Ind/2025– AY 2015-16 Page 4 of 8 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: Printed from counselvise.com DBL Jaora - Sailana Tollways Private Ltd. ITA No. 194/Ind/2025– AY 2015-16 Page 5 of 8 Printed from counselvise.com DBL Jaora - Sailana Tollways Private Ltd. ITA No. 194/Ind/2025– AY 2015-16 Page 6 of 8 Printed from counselvise.com DBL Jaora - Sailana Tollways Private Ltd. ITA No. 194/Ind/2025– AY 2015-16 Page 7 of 8 Printed from counselvise.com DBL Jaora - Sailana Tollways Private Ltd. ITA No. 194/Ind/2025– AY 2015-16 Page 8 of 8 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 Sd/- Sd/- (PARESH M JOSHI) (B.M. BIYANI) JUDICIAL MEMBER 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 Printed from counselvise.com "