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

condonation of delay is, therefore, allowed, and the appeal is admitted for hearing on merits. On Merits: 8. Before us, the Counsel for the assessee submitted that the present appeal is directed against the order passed by CIT(Appeals), whereby he has Axiomatic iTech Pvt. Ltd. vs. ITO Asst.Year –2016-17 - 8– confirmed the disallowance of deduction

PEPPERAZZI HOSPITALITY PVT. LTD,AHMEDABAD vs. THE ITO, WARD-3(1)(2), AHMEDABAD

In the result, the appeal is dismissed

Bench: Final Appeal.

section 253 of the Act should receive a liberal construction so as to advance substantial justice. It must be I.T.A No. 448/Ahd/2020 A.Y. 2015-16 Page No. 4 Pepperazzi Hospitality Pvt. Ltd. vs. ITO remembered that in every case of delay, there can be some lapse of the litigant concerned. That alone is not enough to turn down the plea

SHREE VAIDEHI IMPEX PVT. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-4(1)(1), AHMEDABAD

Accordingly, the appeal filed by the assessee is dismissed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condonation of delay filed by the assessee stating that notices were sent on incorrect e-mail id. On Merits 4. The brief facts of the case are that the assessee filed its return of income for A.Y. 2016–17 declaring total income of ₹99,56,950/-. The case was selected for scrutiny and the assessment was completed under section

KANTILAL MANILAL PATEL,,AHMEDABAD vs. THE ITO, WARD-4(2)(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

condone the delay of three days, and proceed to decide the appeal on merit. 3. In the first ground of appeal, the assessee has challenged reopening of the assessment. 4. Brief facts of the case are that the assessee has filed return of income on 18.12.2012 declaring total income at Rs.11,93,640/- . This return was processed under section

DILIPKUMAR VITTHALDAS DESAI,VADODARA vs. THE INCOME TAX OFFICER, WARD-3(1)(1), VADODARA

Bench: The Tribunal Has Caused The Delay Of 87 Days In Filing The Appeal. The Assessee Enclosed The United States Passport Copy Of His Brother, Who Visited India In December 2023. We Are Satisfied With The Reasons Stated In The Notarized Affidavit Thereby We Hereby Condone The Delay Of 87 Days In Filing The Above Appeals & Adjudicate The Cases On Merits.

delay was condoned by the Ld. CIT(A) and after considering reply filed by the assessee and the Affidavit by Shri Mahesh Vitthaldas Desai and Smt. Smita Mahesh Desai dismissed the appeal filed by the assessee by observing as follows: “5.4 Nowhere in the affidavit Sh. Maheshkumar V. Desai and Smitaben M. Desal have stated that they have paid

DILIPKUMAR VITTHALDAS DESAI,VADODARA vs. THE INCOME TAX OFFICER,WARD-3(1)(1), VADODARA

Bench: The Tribunal Has Caused The Delay Of 87 Days In Filing The Appeal. The Assessee Enclosed The United States Passport Copy Of His Brother, Who Visited India In December 2023. We Are Satisfied With The Reasons Stated In The Notarized Affidavit Thereby We Hereby Condone The Delay Of 87 Days In Filing The Above Appeals & Adjudicate The Cases On Merits.

delay was condoned by the Ld. CIT(A) and after considering reply filed by the assessee and the Affidavit by Shri Mahesh Vitthaldas Desai and Smt. Smita Mahesh Desai dismissed the appeal filed by the assessee by observing as follows: “5.4 Nowhere in the affidavit Sh. Maheshkumar V. Desai and Smitaben M. Desal have stated that they have paid

DCIT, CIRCLE-2(1)(2), AHMEDABAD vs. KOTA BARAN TOLLWAY PVT. LTD, AHMEDABAD

In the result, the appeal of the Department is dismissed

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

delay in filing of the present appeal is hereby being condoned. On Merits: 6. The brief facts of the case are that the assessee is engaged in business of building infrastructure facilities and earning income by way of collecting toll from vehicles running on roads constructed by the assessee. DCIT vs. Kota Baran Tollway Pvt. Ltd. Asst.Year

ITO, WARD-3(3)(2),, AHMEDABAD vs. SHRI HEMANT HIRALAL SHAH, AHMEDABAD

In the result, appeal of the Revenue and CO of the assessee are dismissed

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumarwith Cross Objection No.174/Ahd/2019 Assessment Year :2014-15 Ito, Ward-3(3)(2) Shri Hemant Hiralal Shah Ahmedabad. Vs 112, Devang Apartment, Opp: Patel Hospital Nehru Park Vastrapur Ahmedabad 380 015. Pan : Abjps 1499 K अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Revenue By : Shri V.K. Singh, Sr.Dr Assessee By : Shri Karan Shah, Ar सुनवाई क" तार"ख/Date Of Hearing : 24/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 06/05/2022 आदेश/O R D E R Per T.R. Senthil Kumar: This Appeal Is Filed By The Revenue Against Order Dated 15.01.2018 Passed By The Ld.Commissioner Of Income-Tax (Appeals)- 7, Ahmedabad [For Short “Ld.Cit(A)] Relating To The Asst.Year 2014- 15. 2. Cross Objection Filed By The Assessee Has A Delay Of 111 Days. The Assessee Filed An Affidavit Stating That He Was Away From Usa During The Period 12.5.2019 & 05.07.2019 When Form No.36 Filed By The Revenue Was Served On Him At His Address. The Form No.36

112, Devang Apartment, Opp: Patel Hospital Nehru Park Vastrapur Ahmedabad 380 015. PAN : ABJPS 1499 K अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Revenue by : Shri V.K. Singh, Sr.DR Assessee by : Shri Karan shah, AR सुनवाई क" तार"ख/Date of Hearing : 24/02/2022 घोषणा क" तार"ख /Date of Pronouncement: 06/05/2022 आदेश/O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER

NA ROTO MACHINE & MOULDS INDIA,AHMEDABAD vs. THE ACIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2017-18

delay in filing the appeal is condoned. 3. The brief facts of the case are that the assessee had filed its return of income for the A.Y. 2017-18 on 03.10.2017 declaring total income of Rs.1,33,51,870/-. The case of the assessee was reopened on the basis of information received from the Assessing Officer, Circle – 2(1), Ahmedabad

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

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

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

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

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

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

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

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

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

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

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

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEHAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

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

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

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

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

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

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

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

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

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

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

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

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

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani