(vi) Bharat Singh v. Narendera Kumar

273 ITR 229Reported decision2005#13906 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2015 to 2023.

Judgments citing (vi) Bharat Singh v. Narendera Kumar

Dy. Commissioner of Income Tax, Central Cir., 2, Surat vs. Vijaybhai Malabhai Bharwad, Surat

In the result, ground no.2 raised by the assessee in ITA

ITA 121/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

…ndonation of delay should be interpreted with a view to do even-handed justice on merits in preference to approach which scuttles a decision on merits. This decision of Supreme Court is applied by Gujarat High Court in the case of Dinesh Nagindas Shah V. CIT- 273 ITR 229.” 18. Learned Counsel for the assessee pleaded that assessee used to frequently visit out of station for treatments and medical related reasons of his parents. The assessee`s parents have various health ailments and due to their health problems, the assessee was under mental tension and lost sight of the deadline for filing of appeal. The assesse…

Vijaybhai Malabhai Bharwad, Surat vs. Asst. Commissioner of Income Tax, Cir., -1(2), Surat

In the result, ground no.2 raised by the assessee in ITA

ITA 118/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

…ndonation of delay should be interpreted with a view to do even-handed justice on merits in preference to approach which scuttles a decision on merits. This decision of Supreme Court is applied by Gujarat High Court in the case of Dinesh Nagindas Shah V. CIT- 273 ITR 229.” 18. Learned Counsel for the assessee pleaded that assessee used to frequently visit out of station for treatments and medical related reasons of his parents. The assessee`s parents have various health ailments and due to their health problems, the assessee was under mental tension and lost sight of the deadline for filing of appeal. The assesse…

Shri Paresh K. Sorathiya, Surat vs. The Income Tax Officer, Ward-3(2)(3), Surat

In the result, appeal of the assessee is allowed

ITA 342/SRT/2018[2009-10]Status: DisposedITAT Surat19 Sept 2022AY 2009-10

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.342/Srt/2018 (Ay 2009-10) (Hearing In Physical Court) Shri Paresh Sorathiya Income Tax Officer 195, Ambica Nagar No.2, Aaykar Bhavan, Majura Vs Opp. Arogya Kendra, Gate, Surat-395001 Katargam Road, Surat Pan : Axbps 9579 C अपीलाथ"/Appellant ""यथ" /Respondent

Section 254(1)Section 271(1)(c)

…amily members. To support his submissions, the ld AR for the assessee relied on the decision of Hon’ble Apex Court in Land Acquisition Collector Vs Mst Katiji & other (167 ITR 471 SC) and decision of Jurisdictional High Court in Dinesh Nagin Dass Shah Vs CIT (273 ITR 229 Gujarat) 3. On the other hand, Ld. Senior Departmental Representative for the Revenue (Sr. DR) opposed the application for condonation of delay. The Ld. Sr-DR for the Revenue submits that assessee has given general explanation in his application for condoning the delay. The assessee should have exercised his right to file 3 Sh. Paresh Sorathiya…

Nilam Ashwinbhai Inamdar, Khatodra vs. ITO, Ward-1(2)(3), Surat

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

ITA 78/SRT/2020[2014-15]Status: DisposedITAT Surat25 Jul 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.78/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Smt. Nilam Ashwinbhai Inamdar Income Tax Officer, Ward-1(2)(3), 201-202, Keshari Nandan Square, Aaykar Bhavan, Majura Gate, Surat- Vs. B/H. Civil Hospital, Khatodara, 395001 Surat-395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpi 4123 G (Appellant) (Respondent) Assessee By: Shri Sapnesh R Sheth, Ca Revenue By: Shri Vinod Kumar, Sr. Dr सुनवाई क" तार"ख/ Date Of Hearing : 27/06/2022 घोषणा क" तार"ख/Date Of Pronouncement : 25/07/2022 आदेश / O R D E R Per Dr. A. L. Saini: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2014-15, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-2, Surat [In Short ‘Ld. Cit(A)’], In Appeal No. Cas/2/342/2016-17 Dated 04.09.2017, Which In Turn Arises Out Of An Assessment Order Passed By Assessing Officer U/S 144 Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’) Dated 30.11.2016. 2.At The Very Outset, Learned Counsel For The Assessee, Informs The Bench That Appeal Filed By The Assessee Is Barred By Limitation By 878 Days. The Ld Counsel Stated That Assessee Has Explained The Delay In Her Petition For Condonation Of Delay. The Assessee`S Petition For Condonation Of Delay, Is Reproduced Below:

For Appellant: Shri Sapnesh R Sheth, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 144Section 250

…ndonation of delay should be interpreted with a view to do even-handed justice on merits in preference to approach which scuttles a decision on merits. This decision of Supreme Court is applied by Gujarat High Court in the case of Dinesh Nagindas ShahV. CIT – 273 ITR 229. 5. In light of above submissions & judicial pronouncements, it is prayed that delay if any may kindly be condoned & appeal may please be admitted in the interest of natural justice, equity & fair play.” 3.Therefore, ld Counsel pleads that there is no delay in filing the appeal considering the date on which the order was actually received by asse…

Arun Nayyar, New Delhi vs. DCIT, New Delhi

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

ITA 4970/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Oct 2015AY 2009-10

Bench: Smt Diva Singh

Section 143(3)Section 251(1)(c)

…kunwar [1987] Suppl. SCC 338 [SC]; (iv) New India Insurance Co.Ltd. vs SMt. Shanti Misra AIR 1976 SC 237 [SC]; (v) O.P.Kathpalia vs Lakhmir Singh AIR 1984 SC 1744 [SC]; (vi) Bharat Singh v. Narendera Kumar [2004] (13) SCC 691; (vii) Dinesh Nagindas Shah v CIT 273 ITR 229/190 CTR 106 (Gujarat High Court); (viii) Bharat Auto Center vs CIT 282 ITR 366 [Allahabad high Court]. 2. The Ld. Sr. DR, Sh.P.Dam. Kanunjna stated that although the condonation of 01 day’s delay is not being objected to however, in view of the fact that the present appeals were arising out of search thus he was not authorized to argue. 3. The Ld…

Arun Nayyar, New Delhi vs. DCIT, New Delhi

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

ITA 4965/DEL/2014[2004-05]Status: DisposedITAT Delhi30 Oct 2015AY 2004-05

Bench: Smt Diva Singh

Section 143(3)Section 251(1)(c)

…kunwar [1987] Suppl. SCC 338 [SC]; (iv) New India Insurance Co.Ltd. vs SMt. Shanti Misra AIR 1976 SC 237 [SC]; (v) O.P.Kathpalia vs Lakhmir Singh AIR 1984 SC 1744 [SC]; (vi) Bharat Singh v. Narendera Kumar [2004] (13) SCC 691; (vii) Dinesh Nagindas Shah v CIT 273 ITR 229/190 CTR 106 (Gujarat High Court); (viii) Bharat Auto Center vs CIT 282 ITR 366 [Allahabad high Court]. 2. The Ld. Sr. DR, Sh.P.Dam. Kanunjna stated that although the condonation of 01 day’s delay is not being objected to however, in view of the fact that the present appeals were arising out of search thus he was not authorized to argue. 3. The Ld…

M/S Petronet Lng Ltd., New Delhi vs. DCIT, New Delhi

In the result the appeal filed by the assessee is dismissed

ITA 1197/DEL/2011[2004-05]Status: DisposedITAT Delhi30 Sept 2015AY 2004-05

Bench: Shri G.C. Gupta & Shri J.Sudhakar Reddy

For Appellant: Shri C.S. Aggarwal, Sr. AdvocateFor Respondent: Shri Vikram Sahay, Sr. DR
Section 156

…y of Grace vs. Commissioner of Income Tax reported in 34 SOT 315 (Mum.) 3. M/s. Mahalakshmi Real Estates vs. Income-tax Officer (ITA No. 991/Hyd/2009) 4. Wellworth Shares and stock broking Ltd. vs. ACIT (ITA No. 991/Hyd/2009) 5. Dinesh Nagindas vs. CIT (2005) 273 ITR 229 6. Auto Centre vs. State of Uttar Pradesh (2005) 278 ITR 291 (All) 7. Parijat Chemicals P. Ltd. vs. ITO (1995) 216 ITR 221 (MP) 8. Smt. Rani Aggarwal vs. ACIT (2004) 265 ITR 22 9. Prem Chand Bansal vs. ITO (1999) 237 ITR 65 (del) 10. R. Seshmal vs. ITO 237 ITR 185 (Mad.) 11. Prima Paper & Engineering P. Ltd. vs. CIT reported in 221 Taxmann 209 (B…