M/S. WORLD TRADE IMPEX LTD.,,BARODA vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, CIRCLE-5,, BARODA

In the result, the appeal of the assessee is hereby allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

condone the delay occurred in filing the impugned appeal by the assessee and proceed to hear the appeal on merit for the adjudication. ITA nos.1580/AHD/2016 & 639/Ahd//2012 A.Y. 2003-04 7 6. The first issue raised by the assessee is that the learned CIT(A) erred in confirming the addition of Rs. 70,50,096/- on account of cessation

WORLD TRADE IMPEX LTD.,,BARODA vs. THE ACIT.,CIRCLE-4,, BARODA

In the result, the appeal of the assessee is hereby allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

condone the delay occurred in filing the impugned appeal by the assessee and proceed to hear the appeal on merit for the adjudication. ITA nos.1580/AHD/2016 & 639/Ahd//2012 A.Y. 2003-04 7 6. The first issue raised by the assessee is that the learned CIT(A) erred in confirming the addition of Rs. 70,50,096/- on account of cessation

BIREN DHIRAJLAL SHAH,GANDHINAGAR vs. THE ITO WARD-1, GANDHINAGAR

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

Bench: Shri Waseem Ahmed & Shri Tr Senthil Kumarआयकरअपीलसं./Ita Nos.192-193/Ahd/2021 धििाधरणवरध/Asstt. Year: 2011-12 Shri Biren Dhirajlal Shah, Income Tax Officer, Plot No.441-1, Sector-22, Vs. Ward-1, Nr. Police Chowkey, Gandhinagar. Gandhinagar.

income on some reasonable estimate. 6.10 The above view of the Hon’ble Gujarat High Court was subsequently affirmed by the Hon’ble Supreme Court reported in 133 taxmann.com 442. 6.11 In view of the above we are of the opinion that it is the fit case where the delay has to be condoned irrespective of the duration/period

AADI REAL ESTATE DEVELOPERS PRIVATE LIMITED ,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

The appeal of the assessee is allowed for statistical purposes

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: 2012-13 Aadi Real Estate Developers Vs. Income Tax Officer, Private Limited, Ward 1(1)(1), 402, Sheel Complex, Mayur Ahmedabad Colony, Mithakhali, Navrangpura, Ahmedabad-380009 Pan : Aajca 1796 R अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Deepak Shah, Ar Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 16.10.2024 घोषणा क" तारीख /Date Of Pronouncement: 25.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 25.05.2022 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2012-13. 2. The Brief Facts Relating To The Case Are That The Assessee Is A Private Limited Company & Had Filed ‘Nil’ Return Of Income For The Impugned Assessment Year, I.E. Ay 2012-13. Subsequently, On Information Received From Ddit (Inv.), Unit-1 (3), Ahmedabad, By The Assessing Officer That The Assessee Was A Beneficiary Of Accommodation Entry Taken Through Dummy Companies Run & Controlled By One Jignesh Shah, Which Information Was Revealed Consequent To Search Action Conducted On Jignesh Shah, The Case Of The Aadi Real Estate Developers Pvt Ltd Vs. Ito Ay : 2012-13 2

Income Tax Appellate Tribunal, Chennai, is set aside and the delay in filing the appeal is condoned. Consequently, the matter is remanded to the Tribunal, which shall entertain the appeal and decide the same, Aadi Real Estate Developers Pvt Ltd Vs. ITO AY : 2012-13 12 on merits and in accordance with law. The appellant shall place all the materials

TEJAS KARSHANBHAI DARI,AHMEDABAD vs. THE ITO, WARD-5(1)(1), AHMEDABAD

In the result, appeal of the assessee is allowed

Income-tax Appellate Tribunal, 1963, delay in filing Miscellaneous Application was to be condoned. 10. In the case of Kashmir Road Lines v. DCIT 2021] 123 taxmann.com 5 (Amritsar - Trib.), ITAT held that where assessee claimed condonation of delay of 124 days in filing appeal due to reason that appeal papers were prepared and handed over to Assistant of assessee

RADHE FINSEC INDIA LTD.,AHMEDABAD vs. THE ITO, WARD-3(1)(2), AHMEDABAD

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

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

Additional Commissioner of Income Tax (Appeals), Visakhapatnam refusing to condone the delay of 2490 days in filing the above appeal

VINEETSINGH GULABSINGH RORE,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, appeal filed by the assessee is dismissed

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

condoning the delay in the filing of the present appeal before us of 543 days. The explanation of the assessee, is that it was not advised by his Consultant to file appeal against the order passed u/s.263 of the Act and it was only when the consequential order was passed by the AO, making huge addition of its income

SMT. NEELU SANJAY GUPTA,,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-2(2), AHMEDABAD

The appeal of the assessee is allowed for statistical purposes

Bench: Smt.Annapurna Gupta & Ms. Suchitra R. Kambleassessment Year : 2013-14 Smt. Neelu Sanjay Gupta, The Dy. Cit, Vs. 9Th Floor, Cambay Grand Hotel, Central Circle-2(2), S.G. Highway, Thaltej, Ahmedabad Ahmedabad-380054 Pan : Adypg 0351 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Abhimanyu Singh Bhati, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 29.02.2024 घोषणा की तारीख /Date Of Pronouncement: 28.05.2024 आदेश/O R D E R Per Annapurna Gupta

condoning delay of 22 days; (ii) for not providing sufficient opportunity of hearing; (iii) for not appreciating the fact that all her records were lying with CID, Gujarat. (iv) on merits in confirming the addition of Rs.6,83,40,000/- u/s 68 of the Act. 6. The grounds of appeal raised are as under:- “1. The learned Commissioner of Income

MSK PROJECT (INDIA) JV LTD. CO.(MERGED WITH MADHAV INFRA PROJECT LTD),VADODARA vs. ACIT, CIRCLE-4, VADODARA

The appeal of the assessee is allowed for statistical purposes

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: 2005-06 Msk Project (India) Jv Ltd. Vs. (Merged With Madhav Infra Acit, Projects Ltd), Circle-4, 4, Madhav House, Near Baroda Panchratna Building, Subhanpura, Vadodara Pan : Aadcm 1157 C अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri S.N. Soparkar, Sr. Advocate & Shri Parin Shah, Ar Revenue By : Ms. Saumya Pandey Jain, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 17.01.2024 घोषणा क" तारीख /Date Of Pronouncement: 31.01.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals)-Iii, Baroda [Hereinafter Referred To As "Cit(A)" For Short] Dated 09.08.2012 Passed Under Section 250(6) Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2005-06. 2. The Grounds Raised By The Assessee Are As Under:- “1. Ld. Cit (A) Erred In Law & On Facts To Hold That No Appeal Lies Against Order Giving Effect To Findings Of Cit In Order Passed U/S 263 Of The Act. 2. Ld. Cit (A) Erred In Law & On Facts Dismissing Appeal Challenging Addition Of Rs.9,90,00,052/- Whereas Supreme Court Awarding Rs. 26.34 Lakhs

income added by the AO was not taxable in this year. The ld. Counsel for the assessee contended that for the purpose of condonation of delay, equity and justice were juxtaposed against the appeal being barred by limitation and he contended that with the assessee not being negligent ,equity & justice should prevail and the delay be condoned. He referred

M/S. S S STRIPS PVT. LTD,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(1), AHMEDABAD

In the result, this appeal of Assessee is allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri B.M. Biyaniassessment Year: 2012-13 M/S. S.S. Strips Pvt. Ltd. Dcit, Shyam Villa-2, Circle 4(1)(1), Opp. Krishna Bungalows, Ahmedabad Nr. Gala Gym Khana Club, Vs. Bopal Police Station Road, Bopal, Ahmedabad (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcs 0943 L Assessee By Shri Kishore Goyal, Ar Revenue By Shri S.S. Shukla, Sr. Dr Date Of Hearing 10.03.2022 Date Of Pronouncement 25.05.2022

income of Rs. Nil. The case was selected under scrutiny and statutory notices were issued. Finally, the Ld. AO completed assessment u/s 143(3) of the Act, after making a total addition of Rs. 1,12,66,830/-, on 20.03.2015. The assessment-order was served on 31.03.2016, as per the date of service admitted by the assessee in Form

MAHESHRAJ CHEMICALS PVT.LTD.,,AHMEDABAD vs. THE DY.CIT.,CIRCLE-4,, AHMEDABAD

In the result the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Madhumita Royआयकर अपील सं./Ita No.791/Ahd/2012 िनधा"रण वष"/Asstt. Year: 1999-2000 Dcit, Mahesraj Chemicals Pvt. Ltd. Circle-4, Vs. 141, Phase Ii, Gidc, Vatva, Ahmedabad Ahmedabad-382330 Pan:Aabcm0424C

condone the delay of 1569 days in filing the appeal and proceed to hear the appeal on merit for the adjudication. 9. The 1st issue raised by the assessee in ground No. 1 and 2 is that the learned CIT-A erred in confirming the order of the AO by not granting deduction under section 80HHC

THE GOVERNMENT SERVANTS CO-OP CREDIT SOCIETY LTD.,VADODARA vs. THE ITO, WARD-3(1)(2), VADODARA

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 442/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2012-13 The Government Servants Co-Op. Credit I.T.O., Society Ltd., Vs. Ward-3(1)(2), Hindi Bhavan, Vadodara. Sanstha Vasahat Raopura, Vadodara-390001. Pan: Aabat5146J

condone the delay of 1226 days in filing the appeal and proceed to hear the appeal on merit for the adjudication. Now we proceed to adjudicate the matter on merit: 7. The only issue raised by assessee in this appeal is that learned CIT-A erred in confirming the order of the AO by sustaining the addition

BANYAN & BERRY ALLOYS LTD.,,AHMEDABAD vs. ASSTT. COMMISSIONER OF INCOME TAX (OSD),, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Ms Madhumita Royअपील सं./Ita No.2009/Ahd/2015 "नधा"रण वष"/Asstt. Year:2006-2007

addition of Rs.12,39,230/- to the total income of the assessee by disallowing the Guest House Expenditure claimed to have been incurred by the assessee. An appeal before the Ld.CIT(A) was filed against the said order by the assessee which was disposed of on 13/08/2012, which is impugned before us. An application for condonation of delay

CAT COSMETICS AND HEALTHCARE PVT. LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD 1(1)(3), AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

addition of Rs.1,26,48,540/-. In view of the above, we are of the considered opinion that it is a fit case to condone the delay of 2227 days by imposing a cost of Rs. 5,000/- payable by the assessee to the Income

BHIKHABHAI SOMABHAI PATEL,SABARKANTHA vs. THE ITO, WARD-1,, HIMATNAGAR

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

income tax proceedings electronically. That therefore he was unaware of the passing of the assessment order and became aware only when recovery notice was received by him. That however the explanation of the assessee was not found to be sufficient for explaining the delay by the CIT(A). 4. He pleaded, therefore, that the delay be condoned and the assessee

BHIKHABHAI SOMABHAI PATEL,SABARKANTHA vs. THE ITO, WARD-1, HIMATNAGAR

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

income tax proceedings electronically. That therefore he was unaware of the passing of the assessment order and became aware only when recovery notice was received by him. That however the explanation of the assessee was not found to be sufficient for explaining the delay by the CIT(A). 4. He pleaded, therefore, that the delay be condoned and the assessee

LALITADEVI N. TIBREWALA,,AHMEDABAD vs. THE PR. CIT, , AHMEDABAD

In the result, the appeal of the assessee is dismissed as infructuous

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 318/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lalitadevi N. Tibrewala, Pr. Commissioner Of 6, Professor Colony, Vs. Income Tax, Nr. Vijay Cross Roads, Ahmedabad-5 Navrangpura, Ahmedabad-380009. Pan: Aappt0073M

condone the delay of 262 days in filing the appeal and proceed to hear the appeal on merit for the adjudication. 4. The only issue raised by the assessee is that the learned Principal CIT erred in holding the assessment framed by the AO under section 143(3) of the Act as erroneous insofar prejudicial to the interest of revenue

THE ACIT, CENTRAL CIRCLE-1(4),, AHMEDABAD vs. SHRI RAGHUBHAI B.VAGHELA, AHMEDABAD

In the result, this appeal of the assessee is also allowed

Bench: Shri Rajpal Yadav & Shri Manish Boradsn It(Ss)A/Ita No. Ay Appellant Respondent 2004-05 Acit, Shri Raghubhai B. Vaghela, 1034/Ahd/2013 Central Circle 1 (4), 8, Riddhi Siddhi Bunglows, Ahmedabad Sanand, Ahmedabad-382210 Pan : Afgpv 8496 N 2009-10 Revenue Assessee 1035/Ahd/2013 2010-11 Revenue Assessee 1036/Ahd/2013 4 It(Ss)A No. 2004-05 Assessee Revenue 153/Ahd/2014 5 It(Ss)A No. 2009-10 Assessee Revenue 154/Ahd/2014 6 It(Ss)A No. 2010-11 Assessee Revenue 155/Ahd/2014 7 It(Ss)A No. 2004-05 Assessee Revenue 36/Ahd/2016 8 It(Ss)A No. 2005-06 Assessee Revenue 37/Ahd/2016 9 It(Ss)A No. 2009-10 Assessee Revenue 38/Ahd/2016 10 It(Ss)A No. 2010-11 Assessee Revenue 39/Ahd/2016 Revenue By : Ms. Vibha Bhalla, Cit-Dr Assessee By : Shri Sakar Sharma, Ar सुनवाई क" तार"ख/Date Of Hearing : 03/05/2017 घोषणा क" तार"ख /Date Of Pronouncement: 11/05/2017 आदेश/O R D E R Per Bench :

income without any basis and justification. 2. The ld. CIT(A) erred on facts and in law in confirming addition of Rs.95,070/- on account of unexplained expenditure in agricultural activities. 7. The assessee has filed these appeals late by 351 days. From the record, it is observed that the assessee has filed application for condonation of delay