“appeal before the tribunal”

Shambu Dayal Modi, Modi Plastic Udyog vs. Assessing Officer, ITO Ward

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

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.168/Ran/2025 Assessment Year: 2018-19 Shambu Dayal Modi………….……………............................……….……Appellant Modi Plastic Udyog, Mini Shed No.-31, 32, Phase-Iii, Adityapur Industrial Area, Adityapur, Jamshedpur, Seraikela-Kharsawan, Jharkhand-832109, Jamshedpur, Jharkhand – 832109. [Pan: Akxpm9308G] Vs. Ito, Ward-3(1), Jamshedpur...…..….…..….........……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Khubchand T. Pandya, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 14, 2025 Date Of Pronouncing The Order : October 15, 2025 Order Per Sonjoy Sarma: This Appeal By The Assessee Is Directed Against The Order Of The Nfac, Delhi [“Cit(A)”] Dated 19.03.2025 Under Section 250 Of The Income-Tax Act, 1961 (The “Act”) For The Assessment Year 2012–13. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2018–19 Declaring A Total Income Of ₹5,45,350/-. Subsequently, The Assessing Officer Received Information That The Assessee Was Allegedly Involved In Gst Evasion By Facilitating Purchases Without Actual Movement Of Goods. As Per The Information Received From The Gst Database, The Assessee Had Shown Purchases Amounting To ₹13,12,816/- From M/S. Tumbqun Plastic During The Year Under Consideration. Based On This Information, The Assessing Officer Initiated Proceedings Under Section 148A(B) Of The Income-Tax Act, 1961

Accordingly, the Ld. CIT(A) disposed of the appeal ex parte, confirming the addition made by the Assessing Officer. 4. In the present appeal before the Tribunal, notices were duly issued by the Registry on consecutive occasions. However, neither the assessee nor any authorized representative appeared at the time

Renu Lata Tiwary, Ranchi vs. Commissioner of Income-Tax (Appeals), Delhi

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

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.161/Ran/2025 Assessment Year: 2012-13 Renu Lata Tiwary…..………….……………............................……….……Appellant Regional Director Animal Husbandry Kanke, Ranchi, Jharkhand – 834008. [Pan: Aeept2902C] Vs. Ito, Ward-2(5), Ranchi….....…..….…..….........……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Khubchand T. Pandya, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 14, 2025 Date Of Pronouncing The Order : October 15, 2025 Order Per Sonjoy Sarma: This Appeal By The Assessee Is Directed Against The Order Of The Nfac, Delhi [“Cit(A)”] Dated 26.09.2023 Under Section 250 Of The Income-Tax Act, 1961 (The “Act”).

filed any written submissions. The Ld. CIT(A), therefore, dismissed the appeal ex parte and upheld the assessment order. 4. In the present appeal before the Tribunal, despite issuance of notice by the Registry on consecutive dates, the assessee has failed to appear or cause any representation through counsel. Since

Solaiman Bhuyan, Barpeta vs. Income Tax Officer, Barpeta Road

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

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

vide order dated 26.12.2024 dismissed the appeal of the assessee. 4. Being aggrieved, the assessee filed the present appeal before the Tribunal. 5. We observe that, the ld. CIT(A) dismissed the appeal of the assessee by citing the reason that, the assessee failed to show sufficient cause

Pankaj Kumar, Karnal vs. CIT (Appeals), Delhi

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

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

vide order dated 22.05.2025 dismissed the appeal of the assessee. 5. Being aggrieved, the assessee filed the present appeal before the Tribunal. 6. The lower authorities have not satisfied on the explanation of the assessee that, the shares of the sale proceeds of the immovable properties have been handed over

D M Jewellers, Guwahati vs. Additional / Joint / Deputy / Assistant Commissioner of Income Tax/Income-Tax Officer, Guwahati

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

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

vide order dated 03.02.2025 dismissed the appeal of the assessee. 4. Being aggrieved, the assessee filed the present appeal before the Tribunal. 5. The ld. CIT(A) dismissed the appeal of the assessee by citing the reason that, the assessee has failed to furnish any documentary evidence which could substantiate

Gwasinlo Kath Rengma, Dimapur, Nagaland vs. Income Tax Officer, Ward-1, Dimapur

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

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

Gwasinlo Kath Rengma -vs- The ITO, Ward-1, Dimapur AY: 2018-19 6. Being aggrieved, the assessee filed the present appeal before the Tribunal. 6. The ld. CIT(A) upheld the addition of cash deposits made by the assessee by citing the reasons that, the assessee has not satisfactorily explained

Hanif Osman Ravda, Sitlachawk Opp. Rehemani Masjid, Memanwad Memanwad vs. Income Tax Officer, Ward 2(3), Porbandar, Gujarat

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

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.447/Rjt/2025 "नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) Hanif Osman Ravda Vs. Ito Ward 2 (3), Sitla Chawk, Rehemani Masjid, Porbandar - 360575 Memanwad, Porbandar – 360575 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acepr8023N (Assessee) (Respondent)

reasons for condonation of delay, and urged for a benign view and sought condonation of delay of 68 days in filing the appeal before the Tribunal. A perusal of the reasons and sufficient cause explained by the ld. Counsel for the assessee, gives me an impression of existence of mitigating ... matter in appeal before the learned CIT(A), who has confirmed the action of the assessing officer, therefore, the assessee is in appeal before this Tribunal. 6. I have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents

Shri Bhavarsinh Anesinh Rajput, Village Meghpar, Tal. Anjar-Kutch vs. The ITO Ward 1, Gandhidham, Gandhidham Kutchh

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.418 & 388/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2009-10 Shri Bhavarsinh Anesinh Rajpput Income Tax Officer, बनाम Survey No. 188, House No. 175/176 Ward-1, Gandhidham Meghpar, Anjar, Gujarat-370110 Vs. (Gujarat) Pan : Apepr3624N (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Kapil Sanghavi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

prolonged disease in the family, therefore assessee could not pay attention on the taxation matters and therefore could not file the appeal before the Tribunal on time. The Ld. Counsel submitted that assessee has submitted medical papers and medical certificates which clearly shows that due to prolonged disease and medical ... medical certificates. We have examined the medical papers and medical certificates and noted that due to prolonged disease, assessee could not file the appeal before this Tribunal on time. Due to prolonged disease, there was a tension environment in the family. We note that power to condone the delay

Bhavarsinh Anesinh Rajput, Anjar vs. Income Tax Officer, Ward - 1, Gandhidham

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.418 & 388/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2009-10 Shri Bhavarsinh Anesinh Rajpput Income Tax Officer, बनाम Survey No. 188, House No. 175/176 Ward-1, Gandhidham Meghpar, Anjar, Gujarat-370110 Vs. (Gujarat) Pan : Apepr3624N (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Kapil Sanghavi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

prolonged disease in the family, therefore assessee could not pay attention on the taxation matters and therefore could not file the appeal before the Tribunal on time. The Ld. Counsel submitted that assessee has submitted medical papers and medical certificates which clearly shows that due to prolonged disease and medical ... medical certificates. We have examined the medical papers and medical certificates and noted that due to prolonged disease, assessee could not file the appeal before this Tribunal on time. Due to prolonged disease, there was a tension environment in the family. We note that power to condone the delay

Prabhu Dayal Bhartiya, Patna vs. Dc/Ac Circle-4, Patna

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.372/Pat/2025 Assessment Year: 2013-14 Prabhu Dayal Bhartiya (Huf)….………. …………………....Appellant 701, Shanti Kunj, Chajjubagh, Patna, Bihar- 800001.. [Pan: Aachp7738Q] Vs. Dc/Ac, Circle-4, Patna…....…..……………..………………….…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 14, 2025 Date Of Pronouncing The Order : October 15, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Is Directed By The Assessee Against The Order Dated 16.07.2025 Passed By The Nfac Under Section 250 Of The Income-Tax Act, 1961. 2. Brief Facts Of The Case Are That The Assessee, A Hindu Undivided Family (Huf), Filed Its Return Of Income For The Assessment Year 2013– 14 Declaring A Total Income Of ₹6,120/-. The Case Was Reopened Under Section 147 Of The Income-Tax Act, 1961 On The Basis Of Information Received From The Investigation Wing That The Assessee Was A Beneficiary Of Accommodation Entries In The Form Of Long-Term Capital Gains (Ltcg) From The Sale Of Shares Amounting To ₹55,16,804/- Received From M/S. Aayan Commercial Pvt. Ltd. & Its Associate Concerns. It

granted. The learned CIT(A), therefore, passed an ex parte order, confirming the assessment made by the Assessing Officer. 4. In the present appeal before the Tribunal, notices were duly issued by the Registry on consecutive occasions. However, the assessee again failed to appear or cause representation through an authorized

Shardindu Prasad Singh, Patna vs. ITO, Ward-6(4), Patna

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

delay and admit the appeal for adjudication. I.T.A. No.: 630/PAT/2024 Assessment Year: 2016-17 Shardindu Prasad Singh. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal, which are argumentative: “A. For that, on the fact and circumstances of the case, this 2nd appeal arises ... treated as DISMISSED.” 4. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal. 5. Rival contentions were heard and the submissions made have been examined. Before us it was submitted that the assessment order was incomplete and the copy

Bhavanaben Pravinchandrabhai Patel, Surat vs. ITO, Ward 1(3)(6), Surat

In the result, the appeal of the assessee is partly allowed for statistical purposes in terms indicated above

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.71/Srt/2025 Assessment Year: (2012-13) (Hybrid Hearing) Bhavnaben Pravinchandrabhai Income Tax Officer, बनाम/ Patel Ward-1(3)(6), Surat, 303, Vs. 16D/183/6 Shiv Shaki Bhavan, Income Tax Office, Anavil Opp. Rupli Chinema, Ram Business Centre, Adajan, Surat- Nagar, Rander Road, Surat-395 395 007 005 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bgfpp 0968 N (अपीलाथ"/Appellant) (""यथ"/Respondent)

except by leave of the Tribunal, urge or be heard in support of any ground not set forth in the memorandum of appeal, but the Tribunal, in deciding the appeal, shall not be confined to the grounds set forth in the memorandum of appeal or taken by leave ... Kishorbhai Patel, the case of assessee was handed over to Shri Rajesh M. Upadhyay, on 16.01.2025, who immediately prepared appeal memo and filed appeal before this tribunal. It is stated by the assessee that delay in filing appeal before the Tribunal was unintentional and that assessee

Haji Pir Mohmad Yusuf Waqf, Surat vs. CIT(Exemption), Ahmedabad

In the result, appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1326/Srt/2024 (Hybrid Hearing) Haji Pir Mohmad Yusuf Waqf Commissioner Of Income-Tax बनाम/ Chowk Bazar, Surat- 395 003 (Exemption), Ahmedabad-380 015 Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacth 6551 R (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Suresh K. Kabra, Ca राज" की ओर से /Respondent By Shri Ravi Kant Gupta, Cit-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 15/10/2025

provisional registration were cancelled. 4. Aggrieved by the order of Ld. CIT(E), the assessee-trust has filed present appeal before the Tribunal. The Ld. AR of the assessee-trust reiterated the submissions made before Ld.CIT(E). He submitted that though the objects are for addressing needs of the Muslim

Shilpa Malik, Bhopal vs. Income Tax Officer 3(3), Bhopal

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

assessee on the grounds and reasons stated therein. 2.3 That the assessee being aggrieved by the “impugned order" has preferred the instant second appeal before this Tribunal and has raised following grounds of appeal in the Form No.36 against the “impugned order” which are as under:- 1. That the Learned ... outset and threshold brought to our notice that there is a delay of 41 days in preferring the instant second appeal before this tribunal. It was contended that the "impugned order” is dated 02.12.2024 and the instant second appeal ought to have been filed on or before 28.02.2025 i.e. within