“appeal before the tribunal”

Mr. Saroj Kamar Senapati, Bhadrak vs. Income Tax Officer, Bhadrak Ward, Bhadrak

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

Bench: Shri Duvvuru Rl Reddy(Kz) Before Shri Rl Reddy(Kz) & Assessment Year : 2017-18 Saroj Kumar Senap Saroj Kumar Senapati Vs. Ito, Bhadrak Ward, Bhadrak Ito, Bhadrak Ward, Bhadrak Patharadi, Charampa, Bhad Patharadi, Charampa, Bhadrak, 756101 Pan/Gir No. Aycp Aycps 1847 B (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri B.R.Panda, Adv Revenue By : Shri S.C.Mohanty, Sr. Dr S.C.Mohanty, Sr. Dr Date Of Hearing : 30/06/202 /2025 Date Of Pronouncement : 30/06/202 /2025 O R D E R

After hearing the parties and perusing the condonation petition, I am satisfied that the assessee had reasonable cause in not filing then appeal before the Tribunal within the stipulated time, therefore, I condone the delay of 446 days and admit the appeal for adjudication. 4. Brief facts of the case ... dismissed the appeal of the assessee due to non-compliance to the notices issued. Hence, the assessee is in further appeal before the Tribunal. 6. At the time of hearing, ld AR of the assessee submitted that the ld CIT(A) has passed the order exparte without affording reasonable opportunity

Mrs. Manjulata Barik, Bhadrak vs. Income Tax Officer, Bhadrak Ward, Bhadrak

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

Bench: Shri Duvvuru Rl Reddy(Kz) Before Shri Rl Reddy(Kz) & Rajesh Kumar & Rajesh Kumar & Rajesh Kumarassessment Year : 2017-18 Manjulata Barik Vs. Ito, Ward Bhadrak, Bhadrak Ito, Ward Bhadrak, Bhadrak Patharadi , Charampa, Bhadrak Arampa, Bhadrak 756101 Pan/Gir No. Ayzpb Ayzpb 3308 B (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri B.R.Panda, Adv Revenue By : Shri S.C.Mohanty, Sr. Dr S.C.Mohanty, Sr. Dr Date Of Hearing : 30 /06/202 /2025 Date Of Pronouncement : 30 06//202 /2025 O R D E R

approached the ld. A.R. to prefer an appeal, due to above fact that there was a delay of 446 days in filing the appeal before the Tribunal. Therefore, he pleaded to condone the delay. 3. Considering the facts and circumstances of the case, I am of the view that

Jagdish Prasad Agrawal, Titilagarh vs. Income Tax Officerr, Bolangir

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

Bench: Shri Duvvuru Rl Reddy(Kz) Before Shri Rl Reddy(Kz) Assessment Year : 2018-19 Jagadish Prasad Agrawal Prasad Agrawal Vs. Ito, Bolangir, 01 J P Agrawal, Main Road, Agrawal, Main Road, 7667001 Thikadar Thikadar Para, Para, Titilagarh, Titilagarh 7667066 Pan/Gir No.Aagfj0899J Aagfj0899J (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri Manoj Kumar Sultania, Ar Manoj Kumar Sultania, Ar Revenue By : Shri S.C.Mohanty, Sr. Dr Sr. Dr Date Of Hearing : 30/06/202 /2025 Date Of Pronouncement : 30/06/202 /2025 O R D E R

affidavit stating that the condonation petition dated 21.3.2025 supported by affidavit stating that condonation petition dated 21.3.2025 supported by affidavit stating that appeal before the Tribunal was to be filed by 20th October, 2024 but during appeal before the Tribunal was to be filed by 20 October, 2024 but during

Shia Immami Ismalia Girls Academy, Bhuj vs. CIT (Exemption), Ahmedabad

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.50/Rjt/2025 (निर्धारण वर्ष / Assessment Year: N.A.) Shia Immami Ismalia Girls Academy, Vs. Bhaveshwar Nagar, Bhuj, Kutch, Gujarat-370001 Commissioner Of Income Tax (Exemption), Ahmedabad स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts3142F (Appellant) (Respondent) Appellant By Respondent By Date Of Hearing Date Of Pronouncement : Shri R. B. Shah, Ar : Shri Sanjay Punglia, Cit Dr : 02/06/2025 : 30/06/2025 आदेश / Order Per Dr. A. L. Saini, Am: Captioned Appeal Filed By The Assessee, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Ahmedabad Vide Order Dated 04.09.2024, Wherein Ld. Commissioner Of Income Tax (Exemption) Rejected The Application Filed By The Assessee In Form No. 10Ab Under Section 12A(1)(Ac)(Ii) Of The Act Holding That The Application Filed By The Assessee Under Section 12A(1)(Ac)(Ii) Of The Act In Form No. 10Ab Is Prima Facie Not Maintainable. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “1. That The Learned Cit (Exemption) Has Erred Both On Facts & In Law In Not Granting Registration To The Appellant Trust On The Mere Ground That In The Application Made In Form No. 10Ab Of The Income Tax Rules, Section 12A(1)(Ac)(Ii) Of The Income Tax Act Had Inadvertently Been Typed On Account Of Typographical Error Instead Of Section 12A(1)(Ac)(Iii) Of The Act. 2. The Appellant Craves Leave To Add, Alter & Amend Or Delete Any Of The Grounds Of Appeal Before Or At The Time Of Hearing.”

assessee, on time either through email or by physical mode, therefore, this minor delay of 53 days has occurred in filing this appeal before the Tribunal. Having regard to the reasons given in the petition for condonation of delay, we condone the delay of 53 days and admit the appeal

Babu Bhura Varchand, Bhuj vs. The Income Tax Officer, Bhuj-1, Bhuj

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

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 43/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2018-19) Babu Bhura Varchand Income Tax Officer, 124, Ram Krishna Nagar, Bhuj Vs. Ward-3, Gandhidham (Bhuj-1), H.O. Bhuj, Kachchh – 370 001 Income Tax Officer, Bhuj, Nr. Leva Patel Hospital, Mundra Road, Bhuj – 370 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aixpv 1911 G (अपीलाथ"/Appellant) (""यथ"/Respondent)

then assessee took up matter with the Tax Consultant and assessee came to know, the lapse in filing the appeal before the Tribunal. Hence, the delay in filing the appeal is neither deliberate nor intentional but occurred due to circumstances beyond the control of the assessee. 3.On the other hand

Hemlata Babubhai Patel, Surat vs. ITO, Ward-2, Bardoli

In the result, appeal of the assessee is partly allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1242/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Hemlata Babubhai Patel, Vs. Income Tax Officer, Near St Depot, Surali Madhi, Ward – 2, Bardoli-394 340 Bardoli, Surat - 394340 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Afipp7155A (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 01/05/2025 Date Of Pronouncement 30/06/2025

enhanced rate of 60% u/s 115BBE of the Act. 7. Further aggrieved by the order of CIT(A), the assessee has filed present appeal before the Tribunal. The ld. Authorized Representative (ld. AR) of the assessee submitted that the assessee maintains books of account and the cash-flow statement

The Pardi Education Society, Valsad vs. ITO, Ward-7, Vapi

In the result, assessee’s appeal is allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1213/Srt/2024 Assessment Year : 2015-16 (Hybrid Hearing) The Pardi Education Society Income Tax Officer, Ward-7, Vapi, बनाम/ Station Road, Killa Pardi, 7Th Floor, 8Th Floor & 9Th Floor, Vs. Pardi, Amli B.O. Asma, Fortune Square-Ii, Chala Road, Valsad-396 125 Vapi-396 191 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacft 7407 N (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Suresh K. Kabra, Ca राज" की ओर से /Respondent By Ms. Neerja Sharma, Sr-Dr सुनवाई की तारीख/Date Of Hearing 01/05/2025 उद्घोषणा की तारीख/Date Of Pronouncement 30/06/2025

confirmed the additions made by the AO. Further aggrieved by the order of CIT(A), the assessee has filed present appeal before the Tribunal. 4. Before us, Ld.AR of the assessee submitted that assessee-society had initially applied for PAN, which was wrongly allotted in the category of “Firm

Jivrajbhai Mavjibhai Pa vs. Iya, Suratvs.Income Tax Officer Ward 3(3)(1) Surat, Ayakar Bhawan, Surat

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

Bench: Shri Tr Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1120/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Jivrajbhai Mavjibhai Pavsiya 204, Amizara Palace, B/H Vs. Gabani Kidney Hospital, Lal Darwaja, Surat-395006 Income Tax Officer Ward No.3(3)(2), Surat, Ayakar Bhawan, Majura Gate Nr. New Civil Hospital, Surat-395 001 स्थायीलेखासं. / जीआइआरसं./Pan/Gir No: Adwpp 2625 F (अपीलार्थी/Appellant) (प्रत्यर्थी / Respondent) निर्धारिती की ओर से /Appellant By Shri Kamlesh Pandya, Ca राजस्व की ओर से /Respondent By Ms. Neerja Sharma, Sr-Dr सुनवाई की तारीख/Date Of Hearing 08/05/2025 उ‌द्घोषणा की तारीख/Date Of Pronouncement 30/06/2025 आदेश / Order Per Bijayananda Pruseth, Am: This Appeal By The Assessee Emanates From The Order Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, 'The Act') Dated 30.08.2024 By The National Faceless Appeal Centre, Delhi /Commissioner Of Income-Tax (Appeals) [In Short, 'Cit(A)'] For The Assessment Year (Ay) 2017-18, Which In Turn Arises Out Of Assessment Order Passed By Assessing Officer (In Short, 'Ao') U/S 143(3) Of The Act Dated 27.12.2019. Grounds Of Appeal Raised By The Assessee Are As Under: "1. Learned Cit(A) Erred In Making Order By Upholding Addition Made By Ito Without Considering Facts, Circumstances Of Our Case & Submission Made By Us During Appeal Proceedings Even Though Source Of Cash Deposit Already Explained, Therefore Section 69A Not Applicable In Our Case.

Hence, addition made by AO was confirmed. 4. Further aggrieved by the order of CIT(A), the assessee has filed present appeal before the Tribunal. Before us, Ld.AR of the assessee filed a paper book 3 ITA No.1102/SRT/2024/AY.2017-18 Jivrajbhai M Pavsiya containing 243 pages including copy of cash book, bank

Assistant Commissioner of Income Tax, Vapi Circle, Vapi vs. Wheel Flexible Packaging, Dadra

In the result, Revenue’s appeal is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1063/Srt/2024 Assessment Year: (2016-17) (Hybrid Hearing) Assistant Commissioner Of Wheel Flexible Packaging, Income-Tax, Vapi Circle, C-24/25, Zero Tax Industrial Estate, Fortune Square Ii, 7Th Vs. Dadra, Dadra & Nagar Haveli –396230 Floor, Daman Road, Chala, Vapi-396 191 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaafw 2971 Q (Appellant) (Respondent)

above decisions and deleted the adjustment made by TPO/AO. 6. Further aggrieved by the order of CIT(A), the revenue has filed present appeal before the Tribunal. The learned Commissioner of Income-tax – Departmental Representative (ld. CIT-DR) for the revenue supported the order of TPO/AO. He submitted that

DCIT, Circle-1(3), Surat, Anavil Business Centre, Adajan vs. Shri Asfaq Hajiyunus Noorani, Rander

In the result, appeal of the revenue is dismissed

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.716/Srt/2023 Assessment Year: (2018-19) (Hybrid Hearing) Dcit, Vs. Asfaq Hajiyunus Noorani, Circle – 1(3), 1, Abdullah Park, Gorat Road, Surat Rander, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaopn6148A (Appellant) (Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Suresh K. Kabra, Ca Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025

deleted and appeal of assessee was allowed. 5. Aggrieved by the order of CIT(A), the revenue filed appeal before the Tribunal. The learned Commissioner of Income-tax - Departmental Representative (ld. CIT-DR) of the revenue supported the order of AO. He ITA No.716/SRT/2023/AY.2018-19 Asfaq Hajiyunus Noorani submitted that