SHRI GIRISHBHAI VADILAL SHAH,,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result, appeal preferred by the assessee in ITA No

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

delay in filing the appeals is condoned. 3. Theses appeals were initially decided by this Tribunal ex- parte on 12.10.2022. Thereafter, the assessee had filed Miscellaneous Applications which were decided in M.A. No. 33 to 35/Ahd/2023 dated 26.07.2023 and all the three orders dated 12.10.2022 were recalled for the reason that the assessee’s appeal

SHRI GIRISHBHAI VADILAL SHAH,,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result, appeal preferred by the assessee in ITA No

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

delay in filing the appeals is condoned. 3. Theses appeals were initially decided by this Tribunal ex- parte on 12.10.2022. Thereafter, the assessee had filed Miscellaneous Applications which were decided in M.A. No. 33 to 35/Ahd/2023 dated 26.07.2023 and all the three orders dated 12.10.2022 were recalled for the reason that the assessee’s appeal

SHRI GIRISHBHAI VADILAL SHAH,,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(2),, AHMEDABAD

In the result, appeal preferred by the assessee in ITA No

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

delay in filing the appeals is condoned. 3. Theses appeals were initially decided by this Tribunal ex- parte on 12.10.2022. Thereafter, the assessee had filed Miscellaneous Applications which were decided in M.A. No. 33 to 35/Ahd/2023 dated 26.07.2023 and all the three orders dated 12.10.2022 were recalled for the reason that the assessee’s appeal

SHRI PRAVINKUMAR HIRALAL VORA,AHMEDABAD vs. THE DCIT, CIRCLE-2, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.153/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2012-2013 Pravinkumar Hiralal Vora, D.C.I.T., A-71, Trithbhumi Apartment, Vs. Circle-2, Nr. Thakorbhai Desai Hall, Ahmedabad. Law Garden, Ellis Bridge, Ahmedabad-380006. Pan: Abjpv2934B

condone the delay of 1442 days in filing the appeal and proceed to hear the appeal on merit for the adjudication. 10. The assessee in the 1st and additional ground of appeal has challenged the validity of the assessment framed under section 143(3) of the Act. Asstt. Year 2012-13 7 11. The facts in brief in the present

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

In the result, appeal of the assessee is allowed

section 154 was served upon him at the old address. That communication had also consumed time. Therefore, the assessee could not gain anything by filing the appeal late. There was no mala fide imputable to the assessee. The delay in filing the appeal was the result of ill health coupled with the change of his address thrice in a short

THE VISNAGAR NAGRIK SAHAKARI BANK LTD (UNDER LIQUIDATION),MEHSANA vs. THE ACIT, CIRCLE-GANDHINAGAR (PREVIOUSLY DCIT, PATAN CIRCLE, PATAN), GANDHINAGAR

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.738, 1414 & 1415/Ahd/2025 िनधा"रण वष" /Assessment Years : (2013-14, 2014-15 & 2015-16) The Visnagar Nagarik Sahakari The Assistant Commissioner Bank Ltd.,(Under Liquidation) बनाम Of Income Tax, / Market Yard, Circle Gandhinagar. V/S. Visnagar, (Previously Dcit, Mehsana-384315, Patan Circle, Patan) "थायी लेखा सं./Pan: Aaaft8764C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri A P Nanavaty, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 19/08/2025 घोषणा की तारीख /Date Of Pronouncement: 26/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] These Three Appeals By The Assessee Are Directed Against The Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “The Cit(A)”], All Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], Arising From The Assessments Framed By The Assistant / Deputy Commissioner Of Income-Tax, Circle, Patan [Hereinafter Referred To As “The Assessing Officer Or Ao”] Under Section 143(3) Of The Act.

delay in filing appeal before NFAC may be condoned. 4. Ld. NFAC has failed to appreciate that appellant has judgment in his own case being appeal no. ITA No.2251/Ahd/2015 DATED 30/09/2021 against which no appeal has been filed before High Court and therefore said appellate order dated 30/09/2021 has become final and binding therefore NFAC has ought to have given

THE VISNAGAR NAGRIK SAHAKARI BANK LTD.,MEHSANA vs. THE ACIT, CIRCLE-GANDHINAGAR (PREVIOUSLY DCIT, PATAN CIRCLE, PATAN), GANDHINAGAR

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.738, 1414 & 1415/Ahd/2025 िनधा"रण वष" /Assessment Years : (2013-14, 2014-15 & 2015-16) The Visnagar Nagarik Sahakari The Assistant Commissioner Bank Ltd.,(Under Liquidation) बनाम Of Income Tax, / Market Yard, Circle Gandhinagar. V/S. Visnagar, (Previously Dcit, Mehsana-384315, Patan Circle, Patan) "थायी लेखा सं./Pan: Aaaft8764C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri A P Nanavaty, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 19/08/2025 घोषणा की तारीख /Date Of Pronouncement: 26/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] These Three Appeals By The Assessee Are Directed Against The Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “The Cit(A)”], All Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], Arising From The Assessments Framed By The Assistant / Deputy Commissioner Of Income-Tax, Circle, Patan [Hereinafter Referred To As “The Assessing Officer Or Ao”] Under Section 143(3) Of The Act.

delay in filing appeal before NFAC may be condoned. 4. Ld. NFAC has failed to appreciate that appellant has judgment in his own case being appeal no. ITA No.2251/Ahd/2015 DATED 30/09/2021 against which no appeal has been filed before High Court and therefore said appellate order dated 30/09/2021 has become final and binding therefore NFAC has ought to have given

SHRI DEVENDRA THAKERSHIBHAI THAKKAR,AHMEDABAD vs. THE ITO, WARD-3(2)(1), AHMEDABAD

In the result the appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.587/Ahd/2020 िनधा"रण वष" /Assessment Year : 2913-14 Devendra Thakershibhai The Ito बनाम/ Thakkar Ward-3(2)(1) V/S. Prop. Of Prism Agri Ahmedabad – 380 015 Tradelink Ravjipura Nava Bazar, Bavla Tal: Dascroi Ahmedabad – 380 057 "थायी लेखा सं./Pan: Aospt 8109 B अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Mehul Thakkar, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 08/01/2025 घोषणा की तारीख /Date Of Pronouncement: 09/01/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

2) of the I.T. Act, 1961. 3. The appellant craves leave to add, alter or delete any ground either before or in the course of hearing of the appeal. Condonation of Delay 4. It was observed that there is delay of 880 days in filing an appeal before us. The assessee has filed an application for condonation of delay, supported

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)

2 years in filing the appeal by the assessee with ld. CIT(A) , although the ld. CIT(A) has mentioned that there is a delay of 124 days in filing the appeal , which shows that there is lack of application of mind by the CIT(A). Further, it was submitted that ld. CIT(A) has stated in his order that

SHRI MANAV VIKAS FOUNDATION,CHAMARAJ, TL. VADHAVAN vs. ITO, WARD-2(EXEMP), AHMEDABAD

In the result, the appeal of the asessee is allowed

condonation application filed u/s 119(2)(b) of the Act before the Pr. CIT(Exemptions). New Delhi. In this regard, kind attention is drawn to the provisions of section 12A of the Act wherein conditions for applicability of sections 11 and 12 of the Act are laid down. Mainly, attention is drawn to the provisions of section 124

KANTIBHAI CHATURBHAI PATEL CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee isallowed for statistical purposes

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

condonation of delay in this regard. Therefore, the application filed by the assessee in Form 10AB u/s.12A(1)(ac)(v)of the Act was rejected by the Ld. CIT(E) vide the impugned order and the provisional registration granted earlier was also cancelled. 3. Aggrieved with the order of the Ld. CIT(E), the assessee is in appeal before us.The

AIRONA TILES LIMITED,SABARKANTHA vs. THE DCIT, CIRCLE HIMATNAGAR PRESENTLY THE DCIT, CIRCLE-2(1)(1), AHMEDABAD

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

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1127/Ahd/2023 िनधा"रण वष" /Assessment Year : 2016-17 Airona Tiles Limited The Dcit बनाम/ Ceramic City Circle Himatnagar. V/S. At & Post : Dalpur Presently The Dcit, Kathwada Road Circle-2(1)(1) Sabarkantha – 383 120 (Gujarat) "थायी लेखा सं./Pan: Aanca 3712 D (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Anil N. Shah & Aatish Shah Ars Revenue By : Shri Purshottam Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 19 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 20 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Dated 13.10.2022 Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”], Arising Out Of The Assessment Order Dated 21.12.2018 Passed Under Section 143(3) Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”] By Dcit/Acit, Circle Himatnagar [Hereinafter Referred To As “Ao”] For The Assessment Year (Ay) 2016-17. Airona Tiles Ltd. Vs. The Dcit, Circle Himatnagar - Presently The Dcit, Circle-2(1)(1) Asst. Year : 2016-17

delayed deposit of employees' contribution to PF. - Rs.10,100/- under Section 43B of the Act on account of Disallowance of professional tax. - Rs.9,640/- relating to (Prior period expenses) disallowed as they pertained to an earlier year. - Rs.65,000/- under Section 40A(3) of the Act being cash payment exceeding Rs.20,000/- in a day. - Rs.12,80,000/- under Section

M/S. B. NANJI A,AHMEDABAD vs. ITO, WARD-3(3)(12), AHMEDABAD

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

Bench: Ms. Annapurna Gupta & Ms.Madhumita Royआयकर अपील सं./Ita.No.1859/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2014-15 M/S.B. Nanji A Ito, Ward-3(3)(12) Pan : Aakfb 3025 G Vs. Ahmedabad. C/O. Mehta Lodha & Co. Chartered Accountants 105, Sakar-I, Nr. Gandhigram Railway Station, Off Ashram Road Ahmedabad 380 009. (Applicant) (Responent) Assessee By : Shri P.D. Shah, Ca Revenue By : Shri Mukesh Kumar Sharma, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 05/04/2022 घोषणा क" तार"ख /Date Of Pronouncement: 20/04/2022 आदेश/O R D E R

2 though it has been pleaded by the assessee that there is inadvertent delay on the part of the assessee in filing appeal before the Tribunal. However, no affidavit duly affirmed by the parties has been filed before us in support of condonation of delay. On the other hand, the ld.counsel for the assessee submitted that in earlier year when

THE DCIT, CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD., AHMEDABAD

In the result the appeal filed by the Assessee in ITA No

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JB of the Act. 6.2. In this connection Co-ordinate Bench of the Bangalore Tribunal in the case of DCIT -Vs- Subex Technology Ltd. reported (2015) 63 taxmann.com 124 held as follows: “… 4. The question is whether credit u/s.90 of the IT Act, would be given on tax liability under MAT provisions of the Act. We find that

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE ACIT(OSD) CIRCLE-8, AHMEDABAD

In the result the appeal filed by the Assessee in ITA No

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JB of the Act. 6.2. In this connection Co-ordinate Bench of the Bangalore Tribunal in the case of DCIT -Vs- Subex Technology Ltd. reported (2015) 63 taxmann.com 124 held as follows: “… 4. The question is whether credit u/s.90 of the IT Act, would be given on tax liability under MAT provisions of the Act. We find that

PRADEEP KUMAR JOSHI (L/H SMT. SANGEETA P. JOSHI) ,AHMEDABAD vs. THE ITO, WARD-1 INT.TAXA., AHMEDABAD

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

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

2. There is a delay of 124 days in filing the instant appeal before us. The explanation in this regard as made by the Ld. AR is this that the assessee’s legal heir received the order passed by the First Appellate Authority only on 15.03.2020. Immediately thereafter the lock down started on 25.03.2020 due to Covid-19 pandemic

M/S. RATNAVEER STAINLESS PRODUCTS PVT. LTD.,,VADODARA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4,, BARODA

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2010-11

delay of 1074 days is condoned. 6. Now coming to the merits of the case, the facts are that the assessee filed return of income on 26.09.2010 declaring total income at Rs.1,52,38,160/- . The case was selected for scrutiny and notice under Section 143(2) of the Act has been issued on 27.09.2011. The assessee is engaged

RUSHABH RAMESHBHAI PRAJAPATI,GANDHINAGAR vs. THE DY. CIT, GANDHINAGAR CIRCLE, GANDHINAGAR

Appeal of the assessee is allowed

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI T.R. SENTHIL KUMAR (Judicial Member)

condone the delay of 124 & 72 days in the filing of both the present appeals. The assessee had adduced sufficient cause for the delay, the same being attributed to uncontroverted fact of the notices of hearing before the Ld. CIT(A) as also the order passed being served on the wrong email ID of the assessee. 7. We shall first

RUSHABH RAMESHBHAI PRAJAPATI,GANDHINAGAR vs. THE DY.CIT, GANDHINAGAR CIRCLE, GANDHINAGAR

Appeal of the assessee is allowed

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI T.R. SENTHIL KUMAR (Judicial Member)

condone the delay of 124 & 72 days in the filing of both the present appeals. The assessee had adduced sufficient cause for the delay, the same being attributed to uncontroverted fact of the notices of hearing before the Ld. CIT(A) as also the order passed being served on the wrong email ID of the assessee. 7. We shall first