SHANKARBHAI VIRABHAI PATEL,DAHOD vs. ITO WARD-1, DAHOD

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

TDS had also been\ndeducted, the assessee failed to provide any supporting documentation such\nas work details, expenditure incurred, or material purchases to substantiate\nthe contract income received by him. Further, the Assessing Officer noted\nthat the assessee had invested a sum of ₹1.42 crore in two fixed deposits and\nreceived ₹17 lakh as maturity proceeds, yet the assessee provided

SHANKARBHAI VIRABHAI PATEL,DAHOD vs. ITO WARD-1, DAHOD

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

TDS had also been\ndeducted, the assessee failed to provide any supporting documentation such\nas work details, expenditure incurred, or material purchases to substantiate\nthe contract income received by him. Further, the Assessing Officer noted\nthat the assessee had invested a sum of ₹1.42 crore in two fixed deposits and\nreceived ₹17 lakh as maturity proceeds, yet the assessee provided

DEEP MULTIPLEX PVT. LTD.,BARODA vs. DCIT, CIRCLE 1(1) (1), BARODA

In the results, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-आयकर अपील सं./ Ita.No.1719/Ahd/2017 "नधा"रण वष"/ Asstt. Year: 2012-13 Deep Muliplex P.Ltd. Dcit, Cir.1(1)(4) 9, Arunoday Society Baroda. Vs 2, Mangaljyot Apartment Alkapuri Baroda Pan : Aabck 4719 Q अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri M.K. Patel, Ar Revenue By : Shri Dilip Kumar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 03/02/2020 घोषणा क" तार"ख /Date Of Pronouncement: 12/02/2020 आदेश/O R D E R

249/-. According to the AO since the lessees have deducted TDS under section 194I of the Act, the income it has earned was in the nature of rental income, the same was to be treated under the head “income from house property” but and not under “business income: as claimed by the assessee. The AO accordingly calculated income

SUMAN NANDLAL RAVAL,GANDHINAGAR vs. THE ITO, WARD 1, GANDHINAGAR, GANDHINAGAR

In the result, both the appeals of the assessee are allowed

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

249(3) of the Act, the appeal cannot be admitted. Since the appeal is not maintainable, there is no need to adjudicate on the merits therein. 5. Aggrieved by the orders of the Ld.CIT(A, the assessee is in further appeal before us. 6. We have gone through the records and considering the merits of the case, we condoned

SUMAN NANDLAL RAVAL,GANDHINAGAR vs. THE ITO, WARD 1, GANDHINAGAR, GANDHINAGAR

In the result, both the appeals of the assessee are allowed

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

249(3) of the Act, the appeal cannot be admitted. Since the appeal is not maintainable, there is no need to adjudicate on the merits therein. 5. Aggrieved by the orders of the Ld.CIT(A, the assessee is in further appeal before us. 6. We have gone through the records and considering the merits of the case, we condoned

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(1), AHMEDABAD

Appeals of the assessee are allowed for statistical purpose

Bench: Shri Rajpal Yadav, Vice- & Shri Pradip Kumar Kedia

TDS 2,01,664 Self assessment tax 1,50,200 TOTAL 3,51,864 Assessee company has paid tax as per return of income along with return of income, hence Section 249

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(1), AHMEDABAD

Appeals of the assessee are allowed for statistical purpose

Bench: Shri Rajpal Yadav, Vice- & Shri Pradip Kumar Kedia

TDS 2,01,664 Self assessment tax 1,50,200 TOTAL 3,51,864 Assessee company has paid tax as per return of income along with return of income, hence Section 249

WELSPUN PROJECTS LTD.(FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.),BARODA vs. THE INCOME TAX OFFICER, WARD-4(1), BARODA

In the result, both appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1864/Ahd/2013 "नधा"रण वष"/Assessment Year: 2005-06 & "नधा"रण वष"/Assessment Year: 2006-2007 Welspun Projects (Formerly Known Ito, Ward-4(1) As Msk Projects (India) Ltd. Vs Baroda. 707-708, Sterling Centre R.C.Dutt Road, Alkapuri Baroda 390 005. Pan : Aabcm 4107 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vartik Chokshi With Shri Biren Shah, Ar Revenue By : Smt.Aparna M. Agrawal, Dr

249 of Income Tax Act, which provides powers to the ld.Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon’ble High Court as well as before the Hon’ble Supreme Court

WELSPUN PROJECTS LTD.(FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.),BARODA vs. THE DY.CIT, RANGE-4,, BARODA

In the result, both appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1864/Ahd/2013 "नधा"रण वष"/Assessment Year: 2005-06 & "नधा"रण वष"/Assessment Year: 2006-2007 Welspun Projects (Formerly Known Ito, Ward-4(1) As Msk Projects (India) Ltd. Vs Baroda. 707-708, Sterling Centre R.C.Dutt Road, Alkapuri Baroda 390 005. Pan : Aabcm 4107 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vartik Chokshi With Shri Biren Shah, Ar Revenue By : Smt.Aparna M. Agrawal, Dr

249 of Income Tax Act, which provides powers to the ld.Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon’ble High Court as well as before the Hon’ble Supreme Court

MANSHA TEXTILES PVT. LTD.,VADODARA vs. THE ITO, WARD-2(1)(1), VADODARA

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

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2012-13 Mansha Textiles P. Ltd. The Ito, Ward-2(1)(1) 1, Vikram Society Vadodara. Gotri Road, Vadodara Pan : Aadcm 0191 J (Applicant) (Responent) Assessee By : Ms.Urvashi Shodhan, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 09/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 13/10/2025 आदेश आदेश/O R D E R आदेश आदेश

section 249(3) to admit a belated appeal upon sufficient cause. After an extensive survey of authorities, the CIT(A) held that the explanation of internal discord, without any legal restraint or credible corroboration, did not constitute “sufficient cause”. The CIT(A) noted that the assessee had not produced any injunction, resolution or directive that prevented timely filing, and that

SALIM VALIMOHAMAND MEMAN,AHMEDABAD vs. THE ITO, WARD-6(1)(5), AHMEDABAD

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

Bench: Shri Pramod Kumar, Hon’Ble Vice- & Shri Rajpal Yadav, Hon’Ble

TDS Circle Ahmedabad. 4, Sahajanad Society Vs Danilimda Ahmedabad. PAN : ACBPM 7325 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Varis V. Isani, AR Revenue by : Shri Vinod Tanwani, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 15/07/2019 घोषणा क" तार"ख /Date of Pronouncement: 26/07/2019 आदेश/O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER Assessee

JAYENDRA BIPINCHANDRA PATEL,GANDHINAGAR vs. ITOWARD-7(2)(1), AHMEDABAD

In the result, both the appeals of the assessee are allowed…”

Bench: Ms. Suchitra Kamble

249(3) of the Act, the appeal cannot be admitted. Since the appeal is not maintainable, there is no need to adjudicate on the merits therein. 5. Aggrieved by the orders of the Ld.CIT(A, the assessee is in further appeal before us. 6. We have gone through the records and considering the merits of the case, we condoned

JAYENDRA BIPINCHANDRA PATEL,GANDHINAGAR vs. ITOWARD-7(2)(1), AHMEDABAD

In the result, both the appeals of the assessee are allowed…”

Bench: Ms. Suchitra Kamble

249(3) of the Act, the appeal cannot be admitted. Since the appeal is not maintainable, there is no need to adjudicate on the merits therein. 5. Aggrieved by the orders of the Ld.CIT(A, the assessee is in further appeal before us. 6. We have gone through the records and considering the merits of the case, we condoned

CHHAGANLAL BHIMABHAI DANGODARA,BHAVNAGAR vs. THE ITO, WARD-1(2), BHAVNAGAR

In the result, both the appeals of the assessee are allowed…”

Bench: Ms Suchitra Kamble

249(3) of the Act, the appeal cannot be admitted. Since the appeal is not maintainable, there is no need to adjudicate on the merits therein. 5. Aggrieved by the orders of the Ld.CIT(A, the assessee is in further appeal before us. 6. We have gone through the records and considering the merits of the case, we condoned

CHHAGANLAL BHIMABHAI DANGODARA,BHAVNAGAR vs. THE ITO, WARD-1(2), BHAVNAGAR

In the result, both the appeals of the assessee are allowed…”

Bench: Ms Suchitra Kamble

249(3) of the Act, the appeal cannot be admitted. Since the appeal is not maintainable, there is no need to adjudicate on the merits therein. 5. Aggrieved by the orders of the Ld.CIT(A, the assessee is in further appeal before us. 6. We have gone through the records and considering the merits of the case, we condoned

STERLING ADDLIFE INDIA PRIVATE LTD.,,AHMEDABAD vs. THE DCIT, TDS CIRCLE, AHMEDABAD

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

Bench: Shri Pramod Kumar, Hon’Ble Vice- & Shri Rajpal Yadav, Hon’Ble

TDS Circle Ahmedabad. Sterling Hospital Building Vs Off Gurukul Road, Memnagar Ahmedabad 380 052. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri A.C. Shah, AR Revenue by : Shri Vinod Tanwani, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 15/07/2019 घोषणा क" तार"ख /Date of Pronouncement: 26/07/2019 आदेश/O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER Assessee

THE DCIT, CIRCLE-1(1)(1),, AHMEDABAD vs. M/S. ARVIND RETAIL LTD. ( SINCE MERGED WITH ARVIND LIFESTYLE BRANDS LTD.,), AHMEDABAD

In the result, the Cross Objection of the assessee is partly allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

249 and submitted that all the details of the items falling under the head data processing equipment were furnished which was duly considered by the learned CIT (A). Accordingly, the learned CIT (A) held that such items under the head data processing equipments are computers and other devices are connected to it. The learned AR in support of his contention

LAXMANJI KHODAJI SOLANKI (THAKOR),GANDHINAGAR vs. THE ITO, WARD-1, GANDHINAGAR

In the result, appeal of the assessee is allowed for statistical\npurposes

249(4)\nof the Act ignoring fact that appellant has no taxable income\nand accordingly not liable for filing return of income.\n\n6. Ld. NFAC failed to pass order as per the provision of section\n250(6) of the Act and appellant prays that same may be set\naside to the file of CIT (A) / NFAC for readjudication