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

ITA 1841/AHD/2025

AI Insights

The case involves an appeal by the Revenue against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which had deleted certain additions made by the Assessing Officer (AO) in the assessment order for the Assessment Year 2015-2016. The original assessment order was revised by the Ld. Principal Commissioner of Income-tax (PCIT), setting aside the original assessment and directing a fresh assessment. However, this revision order was later quashed by the Tribunal, leading to the dismissal of the Revenue's appeal as the subsequent orders became infructuous.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 825143 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 29-09-2025
• Other Referred Cases: ITA No.299/Ahd/2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJIV GARG
• Assessee Lawyers: JIGNESH PARIKH
• Keywords: Set aside

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD \u0015ी संजय गग\u001b, \u0011ाियक सद एवं \u0015ी नरे !साद िस\"ा, लेखा सद क े सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं /ITA No.1841/Ahd/2025 िनधा \u0010रण वष\u0010 /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 \u0014थायी 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. Printed from counselvise.com ITA No.1841/Ahd/2025 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 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. 5. In the result, the appeal of the Revenue is hereby dismissed. Order pronounced in the Open Court on 31/12/2025. Sd/- Sd/- ( Narendra Prasad Sinha ) Accountant Member ( Sanjay Garg ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 31/12/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS Printed from counselvise.com ITA No.1841/Ahd/2025 DCIT vs. Rashmin Mohanlal Majithia Asst. Year : 2015-16 3 आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to : 1. 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\u0010 फाईल / Guard file. आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad 1. Date of dictation (dictation pad is attached with file) : 31.12.2025 2. Date on which the typed draft is placed before the Dictating Member. : 31.12.2025 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 31.12.2025 7. Date on which the file goes to the Bench Clerk. : 31.12.2025 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order : Printed from counselvise.com "