MANISH KAMLESHBHAI SAKHIYA,JAMNAGAR V. PCIT JAMNAGAR, JAMNAGAR

ITA 225/RJT/2025

AI Insights

The case involves an appeal by Manish Kamleshbhai Sakhiya against an order passed by the Principal Commissioner of Income Tax, Jamnagar under section 263 of the Income Tax Act, 1961. The original assessment order was passed by the Assessing Officer on 28.12.2022 under section 144 r.w.s. 144B of the Act. This order was appealed to the CIT(A), who remitted the issue back to the AO for fresh adjudication. Subsequently, the PCIT exercised jurisdiction under section 263, leading to the current appeal. However, since the CIT(A) had already remitted the case back to the AO, the revision order by the PCIT was considered infructuous, prompting the assessee to withdraw the appeal.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 834200 (ITAT-RAJKOT)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2021-2022
• Appeal Filed On: 07-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY PUNGLIA
• Assessee Lawyers: CHETAN AGARWAL
• Keywords: Revision of order
• Section: 144; 263

Judgement Text

" आयकर अपीलȣय अͬधकरण,राजकोट Ûयायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं ./ITA No. 225/RJT/2025 Assessment Year: (2021-22) (Physical Hearing) Manish Kamleshbhai Sakhiya, Vadisang Kalavad Khandera Jamnagar Khandera SO - 361013, Jamnagar बनाम/ Vs. PCIT, Jamnagar Öथायीलेखासं./जीआइआरसं./PAN/GIR No.: CCXPS0745M (Assessee) (Respondent) िनधाŊįरती की ओर से/Assessee by : Shri Chetan Agarwal, AR राजˢ की ओर से/Respondent by : Shri Sanjay Punglia, CIT-DR सुनवाई की तारीख/Date of Hearing : 03/02/2026 घोषणा की तारीख/Date of Pronouncement : 04/02/2026 आदेश /ORDER PER DR. ARJUN LAL SAINI, AM: Captioned appeal filed by the assessee is directed against the order passed by the Learned Principal Commissioner of Income Tax, Jamnagar (in short, Ld. PCIT) u/s 263 of the Income Tax Act, 1961 (for short, ‘the Act’) vide order dated 12.02.2025. 2. At the outset, the Ld. Counsel for the assessee submitted that in the assessee’s case, the original order was passed by the AO on 28.12.20222 under section 144 r.w.s. 144B of the Act. Against this order, the assessee filed the appeal before the Ld. CIT(A), who in turn remitted the issue back to the file of AO for fresh adjudication. The Ld. PCIT exercised his jurisdiction under section 263 of the Act on the same assessment order passed under section 144 r.w.s 144B of the Act dated 28.12.2022. Since the Ld. CIT(A) has remitted the entire appeal of the assessee back to the file of Printed from counselvise.com ITA No. 225/Rjt/2025/AY 2021-22 Manish Kamleshbhai Sakhiya Page 2 of 2 AO, therefore, the revision order passed by the Ld. PCIT under section 263 of the Act vide order dated 28.12.2022 becomes infructuous, therefore, the assessee wants to withdraw this appeal. 3. On the other hand, the Learned Departmental Representative (Ld. DR) for the revenue did not have any objection if the assessee withdrawn this appeal. 4. We have heard both the parties and carefully gone through the submissions put forth on behalf of the assessee along with the documents furnished and the case laws relied upon and perused the facts of the case including the findings of the Ld. PCIT and other material brought on record. We accept the request of the assessee for withdrawal of this appeal, therefore, consequently, we treat this appeal as dismissed as withdrawn. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Order is pronounced in the open court on 04/02/2026. Sd/- Sd/- (Dr. Dinesh Mohan Sinha) (Dr. Arjun Lal Saini) Ɋाियक सद˟/ Judicial Member लेखा सद˟/Accountant Member Rajkot Date: 04/02/2026. आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to :  अपीलाथŎ/ The Assessee  ŮȑथŎ/ The Respondent  आयकर आयुƅ/ CIT  आयकर आयुƅ(अपील)/ The CIT(A)  िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, सूरत/ DR, ITAT, Rajkot  गाडŊ फाईल/ Guard File By order, // TRUE COPY // (Truce Copy) Assistant Registrar/Sr.PS/PS ITAT, Rajkot Printed from counselvise.com "