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

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

carried out by the different Government authorities on her husband, who was handling allegedly her affairs, who was also taken into judicial custody during this period and who ultimately passed away in 25th April 2021. The assessee, we have noted, had pointed out her situation even to the Assessing Officer and ld. CIT(A), as noted above by us, when

KHIMJI RAMDAS INDIA PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-2(1)(2) PRESENT JURIDICTION THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

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

Bench: Smt.Annapurna Guptaआयकर अपील सं / Ita No.500/Ahd/2023 िनधा"रण वष"/Assessment Year: 2014-15 बनाम बनाम बनाम बनाम Khimji Ramdas India Pvt. Ltd., The Ito, Ward-2(1)(2), 2Nd Floor, City Square Godrej Ahmedabad, Vs. Garden City, Jagatpur, Present Jurisdiction Ahmedabad-382470 The Dcit, Pan : Aadck 6056 C Circle-2(1)(1), Ahmedabad अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) िनधा"रती की ओर से / Assessee By : Shri Aatish Shah, Ar & Shri Anil N. Shah, Ar ""थ" की ओर से / Revenue By: Shri Hishikes Hemant Patki, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 22/07/2024 घोषणा क" तारीख /Date Of Pronouncement: 24/07/2024 आदेश आदेश/O R D E R आदेश आदेश The Present Appeal Has Been Filed By The Assessee Against Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short Referred To As “Ld. Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 [In Short Referred To As “The Act”] Dated 12.05.2023 Pertaining To Assessment Year (Ay) 2014-15. 2. Grounds Raised Are As Under:- “1. The Ld. Ao Wd. 2(1)(2) Has Erred In Law & On Facts In Passing The Impugned Order Which Is Bad In Law & Liable To Be Quashed & The Ld. Cit(Appeals) Have Similarly Cit(A) Have Erred In Law & On Facts In Confirming The Impugned Order Vide His Order Passed Us.250 Of The Income Tax Act, 1961 In Appeal Vide His Order Dtd.12-05-2023 Din & Order No.Itba/Nfac/S/250/2023-24/1052777862(1) Dtd. 12/05/2023. 2. The Ld. Cit(A) Has Erred In Law & On Facts Without Considering/Adjudicating

carried forward business loss of Rs.27,19,302, we submit herewith in respect of other grounds as under: 3.1 With regard to Ground No. 5 in respect of disallowing Rs.6,08,002 (Pg. 21), we state that, during the course of assessment u/s. 143(3), this issue was discussed with the AO and it was also explained to him that

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

carry out their duties once the necessary documents were handed over to them, to take remedial action by filing appeal. That, assessee’s diligence in pursuing the matter by filing appeal to the ITAT is established by the fact that it promptly engaged professionals to take necessary action of filing appeal to the ITAT against order passed by Ld.CIT

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)

loss be allowed as per the decision in such appeal. 5. The order passed by the learned CIT (Appeals) is bad in law and contrary to the provisions of law and facts. It is submitted that the same be held so now 6. Your appellant craves leave to add, alter and/or to amend all or any of the grounds before

ASH EDUCATION TRUST,MEHSANA vs. THE DY.CIT, CIRCLE-1 (EXEMPTION), AHMEDABAD

The appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

loss of Rs. 71,74,077/-. The return of income of the assessee trust was processed under Section 143(1) of the Act, disallowing the exemption claimed by the assessee under Section 11 of the Act, amounting to Rs. 6,03,14,738/-. The assessee filed rectification ITA Nos. 1830&1831/Ahd/2024 Ash Education Trust vs. DCIT Asst. Years

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

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

condoning the delay was not correctly exercised by the Commissioner Income Tax. 15.1 Similarly co-ordinate Bench of this Tribunal in the case ITO -Vs- Ramji Mandir Religious And Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

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

condoning the delay was not correctly exercised by the Commissioner Income Tax. 15.1 Similarly co-ordinate Bench of this Tribunal in the case ITO -Vs- Ramji Mandir Religious And Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

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

condoning the delay was not correctly exercised by the Commissioner Income Tax. 15.1 Similarly co-ordinate Bench of this Tribunal in the case ITO -Vs- Ramji Mandir Religious And Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page

JT.CIT(E), CIRCLE-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

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

condoning the delay was not correctly exercised by the Commissioner Income Tax. 15.1 Similarly co-ordinate Bench of this Tribunal in the case ITO -Vs- Ramji Mandir Religious And Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page

JT.CIT(E),CIRCLE -2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

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

condoning the delay was not correctly exercised by the Commissioner Income Tax. 15.1 Similarly co-ordinate Bench of this Tribunal in the case ITO -Vs- Ramji Mandir Religious And Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page

JT.CIT(EXEMPTION)CIRCL-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal of the Department is dismissed

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

condoning the delay was not correctly exercised by the Commissioner Income Tax. 15.1 Similarly co-ordinate Bench of this Tribunal in the case ITO -Vs- Ramji Mandir Religious And Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page

APRAMEYA ENGINEERING LIMITED,AHMEDABAD vs. WARD 1(1)(1), INCOME TAX OFFICER , AHMEDABAD

In the result, the order of the CIT(A) is set aside, and the appeal of the assessee is partly allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year: 2022-23 Aprameya Engineering Limited The Income Tax Officer 908, 9Th Floor, Vs Ward-1(1)(1) Venus Atlantis Ahmedabad Corporate Park Anandnagar, Prahlad Nagar Ahmedabad – 380 015 (Gujarat) Pan: Aawca 3138 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Talati, Ca Revenue By : Shri Ketan Gajjar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 03/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 11/06/2024 आदेश/O R D E R Per Makarand V. Mahadeokarthis Appeal By The Assessee Is Directed Against The Order Of The Add/Jt. Commissioner Of Income Tax (Appeals) – 5 Mumbai (Hereinafter Referred As “The Cit(A)”), Dated 23-02-2024, Which Dismissed The Assessee'S Appeal Against The Intimation Under Section 143(1) Of The Income Tax Act, 1961 (Hereinafter Referred As “The Act”), Passed By The Central Processing Centre (Cpc) For The Assessment Year (Ay) 2022-23. The Primary Issue Is The Rejection Of The Assessee'S Claim For Taxation At A Lower Rate Under Section Aprameya Engineering Ltd. Vs. Ito Asst. Year : 2022-23

condone the delay in filing such forms. 4. Aggrieved by the order of Ld.CIT(A), the assessee is in appeal before us with following grounds of appeal: 1. The Ld. CIT(A) has erred in confirming the order u/s.143(1) of the Income Tax Act, 1961 (“the Act”) passed by the Ld. AO by denying the benefit of the lower

BABUBHAI PUNMAJI GEHLOT,AHMEDABAD vs. THE ITO, WARD-5(3)(3), AHMEDABAD

The appeals of the assessee are allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

losses in 2009 and the business of the assessee was closed down and the assessee had also sold his residential house in the year 2009, in the month of November 2009, therefore, the assessment order was not served upon the assessee. The contention of the Counsel for the assessee before us was that the assessment order was not served either

BABUBHAI PUNMAJI GEHLOT,AHMEDABAD vs. THE ITO, WARD-5(3)(3), AHMEDABAD

The appeals of the assessee are allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

losses in 2009 and the business of the assessee was closed down and the assessee had also sold his residential house in the year 2009, in the month of November 2009, therefore, the assessment order was not served upon the assessee. The contention of the Counsel for the assessee before us was that the assessment order was not served either

SINHUJ DUDH UTPADAK SAH MAN LIMITED,KHEDA vs. THE ITO, WARD-1, NADIAD

The appeal of the assesse is allowed for statistical purposes

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

carried out collectively by the farmers for their benefit which was eligible for deduction under Section 80P of the Act. That even if not entitled to deduction under Section 80P of the Act, it was only the profit element embedded in the receipt of the assessee, that was liable to tax. He contended that on account of non- condonation

AXIOMATIC ITECH PVT. LTD.,AHMEDABAD vs. THE ITO, WARD-1(1)(4), AHMEDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

carried out by the Investigation Wing, Kolkata, at the premises of Matrivani Institute, revealing that it was engaged in facilitating bogus donations under section 35(1)(ii). It was found that donors, with the help of brokers and entry operators, received back the donation amount in cash after deduction of a small commission. The Assessing Officer noted that the statements

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

loss is first computed, relating to transactions in alleged foreign bank accounts, during appellate proceedings, the same should be allowed to be set off against returned income of the same year and carry forward of the same to subsequent year(s) for being its set off as per sections 70, 71, 72, 74 of the Act.” 13 I.T.A No. 1894/Ahd/2019