SHRI MAHESH P. GANDHI,AHMEDABAD vs. THE ACIT., CIRCLE-10,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita Nos.1022 To 1025/Ahd/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 To 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5Th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad.

condone the delay of 2337 days in filing the appeal and proceed to hear the appeal on merit for the adjudication. 13. Coming to issue raised by the assessee in the grounds of appeal. The issue in the instant case raises two situations as detailed under: 1- Whether the assessment made under section 143(3) read with section

RAVINDRABHAI LAKSHMANRAV MANE,AHMEDABAD vs. ITO, WARD-5(3)(5), AHMEDABAD

In the result the appeals filed by the assessee in IT[SS]A Nos

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

condone the delay in filing the above appeals and take up the appeals on merits of the case. 7. Ld. Counsel Shri Aseem L. Thakkar submitted that the only additions made in all these assessments are unexplained cash credits of Rs.7,50,000/-, Rs.10,41,000/- and Rs.10,00,000/- for the respective Asst Years

RAVINDRABHAI LAKSHMANRAV MANE,AHMEDABAD vs. ITO, WARD-5(3)(5), AHMEDABAD

In the result the appeals filed by the assessee in IT[SS]A Nos

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

condone the delay in filing the above appeals and take up the appeals on merits of the case. 7. Ld. Counsel Shri Aseem L. Thakkar submitted that the only additions made in all these assessments are unexplained cash credits of Rs.7,50,000/-, Rs.10,41,000/- and Rs.10,00,000/- for the respective Asst Years

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

delay in filing the appeal is condoned. ITA Nos. 2339,2412,2413&2420/Ahd/2025 Hajimohmadsafi Abdulrehman Shaikh vs. DCIT Asst. Years –2012-13 to 2015-16 - 15– 42. On merits, considering that the assessee could not properly present its case before the lower authorities, in the interest of justice, we restore the matter to the file of the Assessing Officer

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

delay in filing the appeal is condoned. ITA Nos. 2339,2412,2413&2420/Ahd/2025 Hajimohmadsafi Abdulrehman Shaikh vs. DCIT Asst. Years –2012-13 to 2015-16 - 15– 42. On merits, considering that the assessee could not properly present its case before the lower authorities, in the interest of justice, we restore the matter to the file of the Assessing Officer

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

delay in filing the appeal is condoned. ITA Nos. 2339,2412,2413&2420/Ahd/2025 Hajimohmadsafi Abdulrehman Shaikh vs. DCIT Asst. Years –2012-13 to 2015-16 - 15– 42. On merits, considering that the assessee could not properly present its case before the lower authorities, in the interest of justice, we restore the matter to the file of the Assessing Officer

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

delay in filing the appeal is condoned. ITA Nos. 2339,2412,2413&2420/Ahd/2025 Hajimohmadsafi Abdulrehman Shaikh vs. DCIT Asst. Years –2012-13 to 2015-16 - 15– 42. On merits, considering that the assessee could not properly present its case before the lower authorities, in the interest of justice, we restore the matter to the file of the Assessing Officer

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

In the result, both appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ It(Ss)A No. 45 & Ita No.204/Ahd/2020 "नधा"रण वष"/Assessment Year: 2005-06 Rohitji Chanduji Thakore Dcit, Cent.Cir.2(1) Chandanami Nivas Vs Ahmedabad. Thakor Vas, Ambali Gam Ahmedabad. Pan : Adtpt 4435 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr.Adv Parimal Singh B. Parmar, Ar Shri Vijay Govani, Ar Revenue By : Shri Virendra Ojha, Cit-Dr

condone the delay and proceed to decided both the appeals on merit. 9. First we take IT(SS)A.No.45/Ahd/2020 (Quantum appeal): 10. In this appeal, the assessee has taken one additional ground of appeal, whereby he has pleaded as under: “The action of the ld.AO in framing the assessment u/s.153A r.w. section

AMISH UMESH JANI,THANE, MAHARASHTRA vs. INCOME TAX OFFICER WARD 4(2)(5), AHMEDABAD, GUJARAT

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

Bench: Shri Ramit Kochar (Accountant Member)

condoning the delay. It was submitted that no documentary evidence was filed for shifting the address to Mumbai by the assessee and change of address was not notified to the Assessing Officer as well as to CIT(A). 7. I have heard the rival contentions and perused the material on record. I have observed that the assessee has not filed

DILIPKUMAR PASHABHAI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, both the appeals of the assessee in ITA Nos

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1095 & 1096/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Dilipkumar Pashabhai Prajapati The Income Tax Officer बनाम/ C/Sf 211 Pushp Business Campus Ward-3(3)(5) V/S. Nr. Vastral Cross Road Ahmedabad Sp Ring Road Vastral Ahmedabad – 382 418 "थायी लेखा सं./Pan:Atrpp 9632 R (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Jinesh Shah, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/09/2024 घोषणा की तारीख /Date Of Pronouncement: 25/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

delay of 155 days in filing the appeal is hereby condoned, and the appeal is admitted for hearing. On the legal grounds – additional grounds raised by way of written submissions: 7. The Authorized Representative (AR) of the assessee, raised several legal grounds through written submissions in ITA No. 1095/Ahd/2024 (AY 2016-17) and ITA No. 1096/Ahd/2024 (AY 2017-18) challenging

DILIPKUMAR PASHABHAI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, both the appeals of the assessee in ITA Nos

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1095 & 1096/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Dilipkumar Pashabhai Prajapati The Income Tax Officer बनाम/ C/Sf 211 Pushp Business Campus Ward-3(3)(5) V/S. Nr. Vastral Cross Road Ahmedabad Sp Ring Road Vastral Ahmedabad – 382 418 "थायी लेखा सं./Pan:Atrpp 9632 R (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Jinesh Shah, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/09/2024 घोषणा की तारीख /Date Of Pronouncement: 25/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

delay of 155 days in filing the appeal is hereby condoned, and the appeal is admitted for hearing. On the legal grounds – additional grounds raised by way of written submissions: 7. The Authorized Representative (AR) of the assessee, raised several legal grounds through written submissions in ITA No. 1095/Ahd/2024 (AY 2016-17) and ITA No. 1096/Ahd/2024 (AY 2017-18) challenging

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condoned and learned CIT(A) should have adjudicated appeal on merits and should not have dismissed the same in limine. 2. (a) The learned CIT(A) erred in law and on facts in confirming additions of Rs.4,89,85,09,303/- comprising of following items in the assessment order: (i) Unexplained cash deposits 1,86,78,95,978/- (ii) Unexplained

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condoned and learned CIT(A) should have adjudicated appeal on merits and should not have dismissed the same in limine. 2. (a) The learned CIT(A) erred in law and on facts in confirming additions of Rs.4,89,85,09,303/- comprising of following items in the assessment order: (i) Unexplained cash deposits 1,86,78,95,978/- (ii) Unexplained

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condoned and learned CIT(A) should have adjudicated appeal on merits and should not have dismissed the same in limine. 2. (a) The learned CIT(A) erred in law and on facts in confirming additions of Rs.4,89,85,09,303/- comprising of following items in the assessment order: (i) Unexplained cash deposits 1,86,78,95,978/- (ii) Unexplained

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condoned and learned CIT(A) should have adjudicated appeal on merits and should not have dismissed the same in limine. 2. (a) The learned CIT(A) erred in law and on facts in confirming additions of Rs.4,89,85,09,303/- comprising of following items in the assessment order: (i) Unexplained cash deposits 1,86,78,95,978/- (ii) Unexplained

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condoned and learned CIT(A) should have adjudicated appeal on merits and should not have dismissed the same in limine. 2. (a) The learned CIT(A) erred in law and on facts in confirming additions of Rs.4,89,85,09,303/- comprising of following items in the assessment order: (i) Unexplained cash deposits 1,86,78,95,978/- (ii) Unexplained

SMT. RUPA MAHESHKUMAR GANDHI,AHMEDABAD vs. THE ITO, WARD-5(3)(2), AHMEDABAD

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

Bench: Shri Rajpal Yadav, Vice-"नधा"रण वष"/ Asstt.Year : 2010-11 Smt.Rupa Maheshbhai Gandhi Ito, Ward-3(2)(10) D-404, 5Th Floor, Dharnidhar Tower Ahmedabad. Vs. Paldi, Ahmedabad. Pan : Abupg 5905 D

reassessment is bad in law and therefore the order passed by the Id.AO is to be quashed. 3. That the learned CIT(A) has erred in law and fact by not deleting the addition of unexplained investment of Rs.9,05,412/- and therefore the Id.AO should be directed to delete the said addition.” 3. The first issue is regarding

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground(s) of appeal and also to amend, alter, modify any of the grounds of appeal.” 28. The limited issue for consideration for the impugned assessment year is the levy of penalty of Rs. 59,34,456/- under Section

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground(s) of appeal and also to amend, alter, modify any of the grounds of appeal.” 28. The limited issue for consideration for the impugned assessment year is the levy of penalty of Rs. 59,34,456/- under Section