“appeal before the tribunal”

DCIT, Circle-2(1)(1), Surat vs. The Surat Vankar Sahkari Sangh Limited, Surat

In the result, the appeal of the revenue is dismissed

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.77/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Dcit, Vs. The Surat Vankar Sahkari Sangh Circle – 2(1)(1), Limited, Surat Opp – Reshamwala Market, Ring Road, Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaat3159L (Appellant) (Respondent) Appellant By Shri Ravi Kant Gupta, Cit-Dr Respondent By Shri Hiren Vepari, Ca Date Of Hearing 19/08/2025 Date Of Pronouncement 30/10/2025

operative Bank Ltd. (supra) and allowed the appeal. 5. Aggrieved by the order of CIT(A), both the assessee and revenue have filed appeal before the Tribunal. The learned Authorized Representative (ld. AR) of the assessee filed a paper book and relied on the decisions in cases of (i) Surat

Shree Brahmajyoti Sanskar Dham Trust, Surat vs. The Commissioner of Income Tax, (Exemption) Ahmedabad, Ahmedabad

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

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.74/Srt/2025 Assessment Year: (2025-26) (Hybrid Hearing) Shree Brahmajyoti Sanskar Dham Trust, Vs. Cit (Exemption), 9, Gopal Krushna Society, Behind Arihant Ahmedabad Park, Ambika Niketan, Athwalines, Surat – 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawts9225R (Appellant) (Respondent) Appellant By Shri Hiren Vepari, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 19/08/2025 Date Of Pronouncement 31/10/2025

rejected and he also cancelled the provisional registration granted earlier. 4. Aggrieved by the order of CIT(E), the assessee filed appeal before the Tribunal. The learned Authorized Representative (ld. AR) of the assessee filed a paper book containing 130 pages, including copy of Form 10AC granting provisional registration

Hiteshbhai V Mahala, Valsad vs. ITO, Ward-2, Valsad

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.23/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Hiteshbhai V. Mahala, Vs. The Ito, Vagan Faliya, Nana Pondha, Ward - 2, Valsad – 396126, Gujarat Valsad "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bafpm7489F (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Parin Shah, Ca Respondent By Shri Abhishek Gautam, Sr. Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 31/10/2025

order passed u/s 144 of the Act and dismissed the appeal. 5. Aggrieved by the order of CIT(A), the assessee filed appeal before the Tribunal. The learned Authorized Representative (ld. AR) of the assessee submitted that both lower authorities have passed ex parte orders without hearing the appellant

Deputy Commissioner of Income-Tax, Central Circle-4, Surat vs. Vikas Nangalia, Surat

In the result, appeal of revenue and CO of assessee are dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.972/Srt/2024& Assessment Year: 2020-21 (Physical Court Hearing) Deputy Commissioner Of Vikas Nangalia बनाम/ Income-Tax, Central Circle-4, D-1112, Canal Road, Surya Green Vs. Surat Room No.508, Majura View, Vesu, Surat-395 007 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (अपीलाथ"/Appellant) (""थ" /Respondent) ""ा"ेप सं /Co No.26/Srt/2024 (A/O Ita No.972/Srt/2024) Assessment Year: 2020-21 Vikas Nangalia Deputy Commissioner Of बनाम/ D-1112, Canal Road, Surya Green Income-Tax, Central Circle-4, Vs. View, Vesu, Surat-395 007 Surat Room No.508, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (Co-Objector) (""थ" /Respondent) आयकर अपील सं./Ita No.848/Srt/2024& Assessment Year: 2021-22 Deputy Commissioner Of Vikas Nangalia बनाम/ Income-Tax, Central Circle-4, D-1112, Canal Road, Surya Green Vs. Surat Room No.508, Majura View, Vesu, Surat-395 007 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Ramesh Malpani, Ca राज" की ओर से /Revenue By Shri Mukesh Jain, Cit-Dr सुनवाई की तारीख/Date Of Hearing 08/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 31/10/2025

reasons given in para-6.2 to 6.7 of the appellate order. 5. Aggrieved by the order of CIT(A), revenue has filed appeal before the Tribunal. All the grounds in this appeal filed by the revenue are against the deletion of the addition of Rs.16,00,00,000/- made ... hands of assessee. 12.1 Against the deletion of substantive addition in the hands of Shri Rajesh Poddar, the revenue had filed appeal before the Tribunal vide IT(SS)A No.56/SRT/2024 for AY 2020-21. We have confirmed the order of CIT(A) and dismissed the grounds raised by the revenue

Deputy Commissioner of Income Tax, Central Circle-4, Surat, Aaykar Bhawan, Majura Gate vs. Vikas Nangalia, Vesu Surat, Gujarat

In the result, appeal of revenue and CO of assessee are dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.972/Srt/2024& Assessment Year: 2020-21 (Physical Court Hearing) Deputy Commissioner Of Vikas Nangalia बनाम/ Income-Tax, Central Circle-4, D-1112, Canal Road, Surya Green Vs. Surat Room No.508, Majura View, Vesu, Surat-395 007 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (अपीलाथ"/Appellant) (""थ" /Respondent) ""ा"ेप सं /Co No.26/Srt/2024 (A/O Ita No.972/Srt/2024) Assessment Year: 2020-21 Vikas Nangalia Deputy Commissioner Of बनाम/ D-1112, Canal Road, Surya Green Income-Tax, Central Circle-4, Vs. View, Vesu, Surat-395 007 Surat Room No.508, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (Co-Objector) (""थ" /Respondent) आयकर अपील सं./Ita No.848/Srt/2024& Assessment Year: 2021-22 Deputy Commissioner Of Vikas Nangalia बनाम/ Income-Tax, Central Circle-4, D-1112, Canal Road, Surya Green Vs. Surat Room No.508, Majura View, Vesu, Surat-395 007 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Ramesh Malpani, Ca राज" की ओर से /Revenue By Shri Mukesh Jain, Cit-Dr सुनवाई की तारीख/Date Of Hearing 08/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 31/10/2025

reasons given in para-6.2 to 6.7 of the appellate order. 5. Aggrieved by the order of CIT(A), revenue has filed appeal before the Tribunal. All the grounds in this appeal filed by the revenue are against the deletion of the addition of Rs.16,00,00,000/- made ... hands of assessee. 12.1 Against the deletion of substantive addition in the hands of Shri Rajesh Poddar, the revenue had filed appeal before the Tribunal vide IT(SS)A No.56/SRT/2024 for AY 2020-21. We have confirmed the order of CIT(A) and dismissed the grounds raised by the revenue

Rajesh Poddar, Surat vs. ACIT Central Circle-4, Surat

In the result, assessee's appeal is dismissed

appeal filed by the assessee was partly. 6. Aggrieved by the order of CIT(A), both revenue and assessee have filed cross-appeal before the Tribunal. First we shall take up appeal of revenue. 7. In ground Nos. 1 and 2, the revenue has contested the deletion of the addition ... support the finding of AO without bringing on record corroborative evidence. 9. Aggrieved with deletion of the above additions, the revenue is in appeal before the Tribunal. During the hearing before us, the Ld. CIT-DR vehemently argued that the seized diary (note-book) read with the statement of Shri

Kanchan Lalwani, Vizianagaram vs. Income Tax Officer, Ward-1, Vizianagaram

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

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Officer and dismissed the appeal of the assessee. 5. Aggrieved by the order of the learned CIT(A), the assessee is now, in appeal before the Tribunal. 6. Shri Manoj G Moryani, Advocate-Learned Counsel for the Assessee [through Hybrid Mode] reiterated the submissions made before the lower authorities

Vinta Laboratories Pvt Ltd, Vishakhapatnam vs. DCIT Circle 3(1), Visakhapatnam

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.467/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2021-22) Vs. Dcit – Circle – 3(1) Vinta Laboratories Private Limited Plot No. 23-D, Apsez- De-Notified Area 1St Floor, Infinity Towers Apiic Rambilli Mandal D.No. 50-92-34/1/1 Visakhapatnam – 531011 Sankarmatham Road Andhra Pradesh Resapuvanipalem, Shanthipuram Visakhapatnam – 530016 [Pan:Aarcs7889P] Andhra Pradesh (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri N.R. Agrawal, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparna Villuri, Sr. Ar

outset, it is noticed from the appeal record that there is a delay of one (1) day in filing the appeal before the Tribunal. Explaining the reasons for belated filing of the appeal, the Ld. AR drew our attention to the affidavit filed by the assessee along with a petition ... prescribed time limit with a delay of one (1) day. Therefore, we hereby condone the delay of one (1) day in filing the appeal before the Tribunal and proceed to adjudicate the appeal on merits in the following paragraphs. 4. Brief facts of the case are that, the assessee