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

section 271(1)(c), the CIT(Appeals) held that the same was premature and did not call for adjudication at this stage. The remaining ground being general in nature was also dismissed. 12. Accordingly, the CIT(Appeals) held that the assessee had failed to discharge the burden of proof and had also not cooperated during appellate proceedings. Relying on judicial

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

section 271(1)(c), the CIT(Appeals) held that the same was premature and did not call for adjudication at this stage. The remaining ground being general in nature was also dismissed. 12. Accordingly, the CIT(Appeals) held that the assessee had failed to discharge the burden of proof and had also not cooperated during appellate proceedings. Relying on judicial

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

section 271(1)(c), the CIT(Appeals) held that the same was premature and did not call for adjudication at this stage. The remaining ground being general in nature was also dismissed. 12. Accordingly, the CIT(Appeals) held that the assessee had failed to discharge the burden of proof and had also not cooperated during appellate proceedings. Relying on judicial

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.” 44. The brief facts of the case are that search action was conducted at the premises of the assessee on 21.09.2010. During the course of assessment proceedings, the Assessing

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.” 44. The brief facts of the case are that search action was conducted at the premises of the assessee on 21.09.2010. During the course of assessment proceedings, the Assessing

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.” 44. The brief facts of the case are that search action was conducted at the premises of the assessee on 21.09.2010. During the course of assessment proceedings, the Assessing

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.” 44. The brief facts of the case are that search action was conducted at the premises of the assessee on 21.09.2010. During the course of assessment proceedings, the Assessing

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.” 44. The brief facts of the case are that search action was conducted at the premises of the assessee on 21.09.2010. During the course of assessment proceedings, the Assessing

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.” 44. The brief facts of the case are that search action was conducted at the premises of the assessee on 21.09.2010. During the course of assessment proceedings, the Assessing

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.” 44. The brief facts of the case are that search action was conducted at the premises of the assessee on 21.09.2010. During the course of assessment proceedings, the Assessing

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.” 44. The brief facts of the case are that search action was conducted at the premises of the assessee on 21.09.2010. During the course of assessment proceedings, the Assessing

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.” 44. The brief facts of the case are that search action was conducted at the premises of the assessee on 21.09.2010. During the course of assessment proceedings, the Assessing

ALPESHBHAI BALDEVBHAI RABARI,MEHSANA vs. THE ITO, WARD-1, MEHSANA

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

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2017-2018 Alpeshbhai Baldevbhai Rabari Ito, Ward-1 3, Rabarivas, Palaj Vs. Mehsana. Mehsana 384 410 Gujarat. Pan : Bwgpr 0788 H (Applicant) (Responent) : Shri Dhrunal Bhatt, Ar Assessee By : Shri Kalpesh Rupavatia, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 30/09/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/10/2025

condone every lapse and must be applied with circumspection. 4.2 Balancing these two facets, we are of the view that the assessee deserves one opportunity to have his case decided on merits. The nature of the addition made by the AO, being the entire bank deposits of Rs.54,69,131/- treated as unexplained under section 69A, is a serious matter

VINOD NARAYAN JOSHI,VADODARA vs. THE PR. CIT,-1, VADODARA

Bench: Shri Tr Senthil Kumar & Shri Makarand V. Mahadeokarआयकरअपीलसं./Ita No. 230 /Ahd/2021 धििाधरणवरध/Asstt. Year: 2011-2012 & आयकरअपीलसं./Ita No. 44/Ahd/2022 धििाधरणवरध/Asstt. Year: 2012-13 Vinod Narayan Joshi, The Principal Af-6, Utopian Corner, Commissioner Of बिाम Nr. Green Wood Bunglows, Income Tax, Vs. New Alkapuri, Vadodara-1, Vadodara-390021. Vadodara.

section 147 of the Act were set aside with directions to make fresh assessments. 2. The assessee has also filed an application for condonation of delay in filing these appeals. Condonation of Delay 3. The appeals were filed with a delay of 131

VINOD NARAYAN JOSHI,VADODARA vs. THE PR. CIT,-1, VADODARA

Bench: Shri Tr Senthil Kumar & Shri Makarand V. Mahadeokarआयकरअपीलसं./Ita No. 230 /Ahd/2021 धििाधरणवरध/Asstt. Year: 2011-2012 & आयकरअपीलसं./Ita No. 44/Ahd/2022 धििाधरणवरध/Asstt. Year: 2012-13 Vinod Narayan Joshi, The Principal Af-6, Utopian Corner, Commissioner Of बिाम Nr. Green Wood Bunglows, Income Tax, Vs. New Alkapuri, Vadodara-1, Vadodara-390021. Vadodara.

section 147 of the Act were set aside with directions to make fresh assessments. 2. The assessee has also filed an application for condonation of delay in filing these appeals. Condonation of Delay 3. The appeals were filed with a delay of 131

MINESH BIPINBHAI PATEL,VADODARA vs. THE DY.CIT, CENTRAL CIRCLE-1, VADODARA

In the result the appeal of the assessee for A

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarit(Ss)A No.23/Ahd/2024 Asstt.Year : 2015-16 & Asstt.Year 2016-17 Minesh Bipinbhai Patel The Dcit, Cent.Cir.1 10, Shantivan Society Vs. Race Course Sussen Tarsali Road Vadodara. Makarpura Vadodara 390 010. Pan : Acqpp 7756 G (Appellant) (Respondent) Assessee By : Shri Tushar Hemani, Sr.Advocate Revenue By : Shri Sher Singh, Cit-Dr & Shri Hargovind Singh, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 24/07/2025 घोषणा की तारीख /Date Of Pronouncement: 29/07/2025 आदेश/O R D E R आदेश आदेश आदेश

delay of 153 days in filing both the appeals is condoned, and the appeals are admitted for adjudication on merits. 3. Facts of the Case 3.1 For A.Y. 2015–16, the assessee had originally filed his return of income under section 139(1) of the Act on 31.08.2015, declaring total income of Rs.1

KHENGARSINH JADAVBHAI GOHEL ,PETLAD vs. ITO PETLAD, PETLAD

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

Bench: Shri Ramit Kochar (Accountant Member)

condone the delay of 33 days and proceed to adjudicate this appeal on merits in accordance with law. 4b) The ld. Departmental Representative submitted and prayed that the order of ld. Addl/JCIT(A) be confirmed. On being asked about the compliance of Section 250(6) by ld. Addl/JCIT(A) while passing the appellate order, the ld. Departmental Representative fairly submitted

VICKY RAJESH JHAVERI,AHMEDABAD vs. THE DY. CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, all the four appeals of respective assessees are partly allowed

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

delay is condoned. Now, coming to the facts of the case, in this case, the original return of income was finalized on 30-07-2021 through electric mode declaring income of Rs. 41,27,580/-. Return was duly processed u/s. 143(1) of the Act. The case was reopened on 25-03-2015 u/s. 147 of the Act which