SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filed by the assessee and accordingly levied penalty on the same by Assessing Officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filed by the assessee and accordingly levied penalty on the same by Assessing Officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filed by the assessee and accordingly levied penalty on the same by Assessing Officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filed by the assessee and accordingly levied penalty on the same by Assessing Officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filed by the assessee and accordingly levied penalty on the same by Assessing Officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filed by the assessee and accordingly levied penalty on the same by Assessing Officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

capital gain of survey no. 485 has been declared in return of income filed by the assessee and accordingly levied penalty on the same by Assessing Officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation of delay

SHRI JIGNESH JAYSUKHLAL GHIYA,VADODARA vs. THE DCIT CIRLCE-4(2), VADODARA

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

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

delay of 672 days in filing the above appeal is hereby condoned. 3. The brief facts of the case is that the assessee is an individual and deriving income from Salary, House Property, Capital Gain

SHAILESH SUBODHCHANDRA JHAVERI,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(1), AHMEDABAD

In the result, the appeal of the assessee is dismissed for both the year under consideration

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

condone the delay in filing the appeal by the assessee. A.Y. 2011-12:- 3. The assessee has taken the following grounds of appeal: “[I] Addition on account of disallowance of loss in trading of shares of Chandni Textile Engineering Industries Ltd. Rs.1,52.20.891/- 1. That on facts, and in law, the learned CIT(A) has grievously erred in confirming

SHAILESH S. JHAVERI,AHMEDABAD vs. THE DY.CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, the appeal of the assessee is dismissed for both the year under consideration

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

condone the delay in filing the appeal by the assessee. A.Y. 2011-12:- 3. The assessee has taken the following grounds of appeal: “[I] Addition on account of disallowance of loss in trading of shares of Chandni Textile Engineering Industries Ltd. Rs.1,52.20.891/- 1. That on facts, and in law, the learned CIT(A) has grievously erred in confirming

SHAILESH SUBODHCHANDRA JHAVERI,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(1), AHMEDABAD

In the result, the appeal of the assessee is dismissed for both the year under consideration

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

condone the delay in filing the appeal by the assessee. A.Y. 2011-12:- 3. The assessee has taken the following grounds of appeal: “[I] Addition on account of disallowance of loss in trading of shares of Chandni Textile Engineering Industries Ltd. Rs.1,52.20.891/- 1. That on facts, and in law, the learned CIT(A) has grievously erred in confirming

YOGESH JASHUBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(4) NOW WARD- 1(2)(1), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.158/Ahd/2023, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.159/Ahd/2023, Asst.Year 2011-12 Yogesh Jashubhai Patel, The Income Tax Officer Harivallabh Society बनाम/ Ward-3(4) V/S. Naroda Now Ward-1(2)(1) Opp. Devi Cinema Ahmedabad – 380 051 Ahmedabad – 382 345 "थायी लेखा सं./Pan: Audpp 9058 L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 06/01/2023 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2011-2012. 2. The Assessee Has Raised The Following Grounds Of Appeal In Ita No.158/Ahd/2023:

delay be condoned and appeal should be taken up for hearing 2. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in not deciding the issue on merits that the computation of Long Term Capital Gains

YOGESH JASHUBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(4) NOW WARD- 1(2)(1), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.158/Ahd/2023, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.159/Ahd/2023, Asst.Year 2011-12 Yogesh Jashubhai Patel, The Income Tax Officer Harivallabh Society बनाम/ Ward-3(4) V/S. Naroda Now Ward-1(2)(1) Opp. Devi Cinema Ahmedabad – 380 051 Ahmedabad – 382 345 "थायी लेखा सं./Pan: Audpp 9058 L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 06/01/2023 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2011-2012. 2. The Assessee Has Raised The Following Grounds Of Appeal In Ita No.158/Ahd/2023:

delay be condoned and appeal should be taken up for hearing 2. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in not deciding the issue on merits that the computation of Long Term Capital Gains

MR. JOBANJI THAKOR,AHMEDABAD vs. THE ITO. WARD-3(2)(2), AHMEDABAD

Appeal is partly allowed

Bench: SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\nआयकर अपील सं/ITA No.264/Ahd/2019\nनिर्धारण वर्ष / Assessment Year : 2015-16\nMr. Jobanji Thakor\nThe ITO\nF-40, Abugiri Society\nबनाम / Ward-3(2)(2)\nTal. Daskroi, Jagatpur\nv/s.\nAhmedabad\nAhmedabad - 382 470\nस्थायी लेखा सं./PAN: AKNPT 2930 M\n(अपीलार्थी/ Appellant)\n(प्रत्यर्थी / Respondent)\nAssessee by:\nShri Mehul K. Patel, AR\nRevenue by :\nShri A.P. Singh, CIT-DR\nसुनवाई की तारीख/Date of

capital gains should\nnot have been taxed.\n- The investments in agricultural land should qualify for exemption\nunder Section 54B, irrespective of minor technical discrepancies.\n- The brother's claim under Section 54B of the Act should not affect the\nassessee's claim, as both contributed towards the purchase and the AO\nof the brother had subsequently passed a rectification

BHOGILAL BAHILALBHAI PATEL,VADODARA vs. THE PR. CIT -1, VADOADAR

In the result, the appeal of the assessee is dismissed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2015-16 Bhogilal Bhailalbhai Patel Vs. The Pr.Cit-1 475/2 Sagar Faliya Vadodara. At & Post Bhayali Vadodara 391 410. Pan : Bkkpp 3136 R

condone the impugned delay in filing appeal before the Tribunal, and proceed to adjudicate the matter on merit. 5. The assessee has challenged order raising the following grounds before us. “1. The Ld. Pr. CIT - 1, Vadodara has erred in law and in facts in holding that the assessment order passed by the Ld. A.O. u/s. 143(3) dated

THE ACIT. CIRCLE-2(2), AHMEDBAD vs. RAJENDRA HARJIVANDAS PRAJAPATI, AHMEDBAD

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

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

gains. The section 54EC investment was required to be made within 6 months ie. on or before 21.04.2008. The appellant invested Rs. 50 lakhs in REC bonds on 31.12.2007 (F.Y. 2007-08, within the 6 M time limit) and Rs.50 lakhs in NHAI bonds on 26.5.2008 (F.Y. 2008-08, beyond the 6 M time limit) and claimed a deduction

RAJENDRA HARJIVANDAS PRAJAPATI,AHMEDABAD vs. THE DY. CIT, CIRCLE-2(2), AHMEDABAD

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

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

gains. The section 54EC investment was required to be made within 6 months ie. on or before 21.04.2008. The appellant invested Rs. 50 lakhs in REC bonds on 31.12.2007 (F.Y. 2007-08, within the 6 M time limit) and Rs.50 lakhs in NHAI bonds on 26.5.2008 (F.Y. 2008-08, beyond the 6 M time limit) and claimed a deduction

RABDI VIBHAG PROGRESSIVE KELAVNI MANDAL,VALSAD vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

condone the delay in filing application in Form No.10AB, u/s 80G(5) of the Act. We note that Co-ordinate Bench of Jodhpur in the case of Bhamashah Sundarlal Daga Charitable Trust vs. CIT(Exemption) in ITA No.278/JODH/2023 dated 10.11.2023 dealt with the issue of clause-(iii) 3rd proviso u/s 80G(5) of the Act stating that “whichever is earlier