Gujarat State Fertilizers and Chemicals v. Commissioner of Income-tax

NILESH ASHANAND THACKER,BHUJ vs. ITO WARD 4, GANDHIDHAM (BHUJ)

In the result, appeal filed by the assessee, is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.377/Rjt/2025 (िनधा"रण वष" /Assessment Year: (2012-13) (Physical Hearing) Nilesh Ashanand Thacker, बनाम Income-Tax Officer, Ward-4, / Near-Laxmi Vekari Mahakali Gandhidham (Bhuj-2)-370 201 Vs. Shopping Mall, Jublee Circle, Bhuj, Kutch-300 001(Gujarat) "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Adhpt 8610R (अपीलाथ"/ Appellant) (""थ"/Respondent)

…ls should not be rejected on technical ground of delay and they should be ordinarily decided on merits. For that we rely on the judgement of the Hon'ble jurisdictional Gujarat High Court in case of Gujarat State Nilesh A Thacker Fertilizers & Chemicals Ltd. (283 ITR 149) wherein it was held as follows: "The position in law is well settled that an assessee should be granted due relief where it is due without standing on technicalities and the revenue must bear the established legal position in mind while dealing with applications seeking condonation of delay. It is necessary that liberal approach is adopted in s…

VIPUL ARJANBHAI PARMAR,MANGROL vs. INCOME TAX OFFICER, WARD -1, JUNAGADH

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.217/Rjt/2025 िनधा"रण वष"/Assessment Year : 2010-11 बनाम/ Vipul Arjanbhai Parmar Income Tax Officer Vs C/O. Sarda & Sarda (Ca), Sakar, Ward – 1, Junagadh 1St Floor, Dr. Radha-Krishnan Road, Opp. Rajkumar College, Rajkot, Gujarat - 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Ditpp9286B (अपीलाथ"/Assessee) (""थ"/Respondent)

…ITA No. 217/Rjt/2025 Vipul Arjanbhai Parmar vs. ITO आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपील सं. /ITA No.217/RJT/2025 िनधा"रण वष"/Assessment Year : 2010-11 बनाम/ Vipul Arjanbhai Parmar Income Tax Officer Vs C/o. Sarda & Sarda (CA), Sakar, Ward – 1, Junagadh 1st Floor, Dr. Radha-Krishnan Road, Opp. Rajkumar College, Rajkot, Gujarat - 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: DITPP9286B (अपीलाथ"/Assessee) (""थ"/Respondent) िनधा"रती की ओर से/Assessee by : Shri Vimal Desai, Ld. AR राज"की ओर से / Reven…

MAYURBHAI HIRABHAI SINDHAV (MALDHARI),RAJKOT vs. INCOME TAX OFFICER WARD 2(1)(2), RAJKOT

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)

…, and as such technicality should not be permitted to prevail as speed breaker in the course of dispensation of justice." 14. The Hon'ble Gujarat HC has also considered this aspect of condonation of delay in case of Gujarat State Fertilizers & Chemicals Ltd. (283 ITR 149) and held that... "The position in law is well settled that an assessee should be granted due relief where it is due without standing on technicalities and the revenue must bear the established legal position in mind while dealing with applications seeking condonation of delay. It is necessary that liberal approach is adopted in such a matter so…

MAYURBHAI HIRABHAI SINDHAV ( MALDHARI),RAJKOT vs. INCOME TAX OFFICER WARD 2(1)(2), RAJKOT

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)

…, and as such technicality should not be permitted to prevail as speed breaker in the course of dispensation of justice." 14. The Hon'ble Gujarat HC has also considered this aspect of condonation of delay in case of Gujarat State Fertilizers & Chemicals Ltd. (283 ITR 149) and held that... "The position in law is well settled that an assessee should be granted due relief where it is due without standing on technicalities and the revenue must bear the established legal position in mind while dealing with applications seeking condonation of delay. It is necessary that liberal approach is adopted in such a matter so…

SHREEJI CERAMIC INDUSTRIES,MORBI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT

In the result, the appeal filed by the assessee is allowed

Bench: Dr. A.L.Saini, Am & Diesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.266/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Shreeji Ceramic Industries, The Principal Commissioner Of Vs. 8/A National Highway, Lalpar Income Tax – 1, Morbi - 363642 Rajkot "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs8846B (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Cit (Dr) सुनवाईक"तार"ख/ Date Of Hearing : 17/07/2025 घोषणाक"तार"ख/Date Of Pronouncement : 12/08/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm: This Appeal Has Been Filed By The Assessee Against The Order Of Learned Principle Commissioner Of Income Tax, Rajkot – 1 [In Short, “The Ld. Pcit”], Dated 30.03.2021 For The Assessment Year (Ay) 2015-16. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows.

…ubstantiate their request for condonation of delay, Assessee has taken support of three judgements. As mentioned in para 20 of application, Assessee has relied upon judgement of Hon’ble Gujarat High Court in case of Gujarat State Fertilizers & Chemicals Ltd. (283 ITR 149). As mentioned in the judgement, liberal approach is Assessment Year.2015-16 Shreeji Ceramic adopted by the Hon’ble High Court in such a matter so as to ensure that substantive rights are not defeated on the basis of technicalities or limitation. The relevant para of judgement is reproduced in the application under para 20. As mentioned in para…

J K SECURITES & CONSULTANCY,RAJKOT vs. THE INCOME TAX OFFICER, WARD-1(2)(1), RAJKOT

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.119/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2016-17) J.K. Securities & Consultancy बनाम Income Tax Officer, Ward- 301, Sagar Arcade, Gondal 1(2)(1), Rajkot, New Aaykar /Vs. Road, Rajkot-360 002 Bhawan, Race Course Ring Road, Rajkot-360 001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aadfj 6816 G (अपीलाथ"/Appellant) (""यथ"/Respondent)

…hat appeal should not be rejected on technical ground of delay and the appeal should be ordinarily decided on merits. The Hon'ble Gujarat High Court has also considered this aspect of condonation of delay in case of Gujarat State Fertilizers & Chemicals Ltd. (283 ITR 149) and held that... "The position in law is well settled that an assessee should be granted due relief where it is due without standing on technicalities and the ITA No. 119/RJT/2025 A.Y.16-17 J.K.Securities & Consultancy revenue must bear the established legal position in mind while dealing with applications seeking condonation of delay. It is…

RAMESHBHAI KHIMJIBHAI TANK,RAJKOT vs. INCOME TAX OFFICER, WARD 2(1)(3), RAJKOT, RAJKOT

In the result, ground raised by the assessee is allowed for statistical purposes

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.202/Rjt/2025 "नधा"रण वष"/Assessment Year : 2016-17

…hat appeal should not be rejected on technical ground of delay and the appeal should be ordinarily decided on merits. The Hon'ble Gujarat High Court has also considered this aspect of condonation of delay in case of Gujarat State Fertilizers & Chemicals Ltd. (283 ITR 149) and held that... "The position in law is well settled that an assessee should be granted due relief where it is due without standing on technicalities and the revenue must bear the established legal position in mind while dealing with applications seeking condonation of delay. It is necessary that liberal approach is adopted in such a matter so…

SWAHRAY CO OP HOUSING SOCIETY LTD,RAJKOT vs. ITO, WARD-3(1)(1), RAJKOT, RAJKOT

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini, Am. आयकर अपील सं./Ita No.86/Rjt/2025 "नधा"रण वष"/Assessment Year: (2018-19)

…hat appeal should not be rejected on technical ground of delay and the appeal should be ordinarily decided on merits. The Hon'ble Gujarat High Court has also considered this aspect of condonation of delay in case of Gujarat State Fertilizers & Chemicals Ltd. (283 ITR 149) and held that... "The position in law is well settled that an assessee should be granted due relief where it is due without standing on technicalities and the revenue must bear the established legal position in mind while dealing with applications seeking condonation of delay. It is necessary that liberal approach is adopted in such a matter so…

M/s. PLL-SUNCON Joint Venture vs. The Deputy Commissioner of Income Tax

In the result, all the three appeals are allowed, the delay of one year

…ed TAXAPJ/3722/0114 4/8 ORDER advocate relied on decision in N.Balakrishnan Vs. N.Krishnamuthy [(1998) 7 SCC 123]. He further relied on this Court’s decision in Gujarat State Fertilizers and Chemicals Vs. Commissioner of Income-tax [(2006) 283 ITR 149 (Guj.)]. Next decision relied on was of Allahabad High Court in Auto Centre Vs. State of Uttar Pradesh [(2005) 278 ITR 291 (All.)]. On the basis of these decisions, learned advocate submitted that the word ‘sufficient cause’ should be interpreted liberally by the Court and on technical ground of delay, the assessee should not be denied a co…

M/s. PLL-PCL Joint Venture vs. The Deputy Commissioner of Income Tax

In the result, all the three appeals are allowed, the delay of one year

Bench: V.V.S.RAO,SANJAY KUMAR

…ed TAXAPJ/3722/0114 4/8 ORDER advocate relied on decision in N.Balakrishnan Vs. N.Krishnamuthy [(1998) 7 SCC 123]. He further relied on this Court’s decision in Gujarat State Fertilizers and Chemicals Vs. Commissioner of Income-tax [(2006) 283 ITR 149 (Guj.)]. Next decision relied on was of Allahabad High Court in Auto Centre Vs. State of Uttar Pradesh [(2005) 278 ITR 291 (All.)]. On the basis of these decisions, learned advocate submitted that the word ‘sufficient cause’ should be interpreted liberally by the Court and on technical ground of delay, the assessee should not be denied a co…