BIREN DHIRAJLAL SHAH,GANDHINAGAR vs. THE ITO WARD-1, GANDHINAGAR

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

Bench: Shri Waseem Ahmed & Shri Tr Senthil Kumarआयकरअपीलसं./Ita Nos.192-193/Ahd/2021 धििाधरणवरध/Asstt. Year: 2011-12 Shri Biren Dhirajlal Shah, Income Tax Officer, Plot No.441-1, Sector-22, Vs. Ward-1, Nr. Police Chowkey, Gandhinagar. Gandhinagar.

133 taxmann.com 442. 6.11 In view of the above we are of the opinion that it is the fit case where the delay has to be condoned irrespective of the duration/period of the delay. In this case, the non-filing of an affidavit by the Revenue for opposing the condonation of delay itself is sufficient for condoning the delay

M/S. WORLD TRADE IMPEX LTD.,,BARODA vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, CIRCLE-5,, 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

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

VINEETSINGH GULABSINGH RORE,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, appeal filed by the assessee is dismissed

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

section 263 to us, appears to be a plausible explanation, and there is no doubt that in the consequent assessment, the assessee was assessed multiple times to its returned income, which forced him into action and he came to the consult another legal adviser on whose advise the present appeal was filed before us. The delay in filing of appeal

SHRI KHAMBHAT TALUKA SARVAJANIK KELAVANI MANDAL,ANAND vs. THE ITO, WARD-EXEMPTION, VADODARA

In the result, appeal of the assessee is dismissed

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

condone the delay. He submitted that when the accountant had been negligent before the AO and also before the Ld. CIT(A), which resulted in ex-parte orders, the assessee should have taken precaution to ensure that the present appeal was filed within time. According to the Ld. CIT(A), the assessee cannot escape by merely passing on the blame

M/S. ROSY ROYAL MINERALS LTD.,AHMEDABAD vs. THE ITO, WARD-3(1)(3), AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2011-12

133 STC 388, 389 (AP) Page 1 & 2. II. In the facts of J.M. Ramachandra and sons V. Customs, Excise & Gold (Control) Appellate Tribunal [(2002) 166 Taxation 377, 390 (Del)], it has been held that as there was no findings recorded by the Tribunal that there was any deliberate attempt in delaying the matter or that there was culpable negligence

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

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

MANSHA TEXTILES PVT. LTD.,VADODARA vs. THE ITO, WARD-2(1)(1), VADODARA

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

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2012-13 Mansha Textiles P. Ltd. The Ito, Ward-2(1)(1) 1, Vikram Society Vadodara. Gotri Road, Vadodara Pan : Aadcm 0191 J (Applicant) (Responent) Assessee By : Ms.Urvashi Shodhan, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 09/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 13/10/2025 आदेश आदेश/O R D E R आदेश आदेश

133(6) to the alleged deductors. Axis Bank Limited, by letter dated 07.01.2015, confirmed the rent payments and furnished the bank statement of account No. 208010200011413 maintained with its Ashok Vihar Branch, Delhi. The AO recorded that substantial transactions appeared in the said account. The AO emphasised that the assessee had not shown this bank account in its books

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

133(6) of the Act to the said institute, calling for confirmation of the donation and relevant documents such as receipts, approval certificates, and bank statements. However, no response was received from the institute. Consequently, the AO issued a show-cause notice to the assessee proposing to disallow the deduction claimed under section

MANUBHAI BABALBHAI PATEL,VADODARA vs. THE ITO, WARD-1(2)(1), VADODARA

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

delay of 133 days in filing the appeal is condoned, and the appeal is admitted for hearing on merits. 4. The brief facts of the case are that the assessee is an individual and he did not file his income tax return for the Assessment Year 2016–17. Based on information from the Investigation Wing regarding unaccounted investments

SH. BHAVESHKUMAR GANSHYAM PATEL,VADODARA, GUJARAT vs. INCOME TAX OFFICER WARD 1(2)(1), VADODARA, VADODARA, GUJARAT

In the result, the appeal is allowed for statistical purposes

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2015-16 Shri Bhaveshkumar Ganshyam Patel Ito, Ward-1(2)(1) 446 Patel Faliya Vs. Vadodara. Moti Khadaki, Tb Sanatorium So Vadodara, Gujarat. Pan : Aunpp 1026 C (Applicant) (Responent) : Assessee By Ms.Nikhita Bhamblani, Ca & Shri Virat Bhavsar, Ar : Ms.Urvashi Mandhan, Sr.Dr. Revenue By सुनवाई क" तारीख/Date Of Hearing : 16/06/2025 घोषणा क" तारीख /Date Of Pronouncement: /06/2025 आदेश आदेश/O R D E R आदेश आदेश

133(6) on 07.02.2020, the assessee furnished a revised computation based on a new valuation report, offering long-term capital gains of Rs.89,36,585/-. The AO, not satisfied with both valuation reports submitted by the assessee (by Mr. B.H. Patel and Mr. Ketan N. Patel), independently estimated the fair market value (FMV) as on 01.04.1981 at Rs.40 per sq.mtr

LANDMARK LIFESTYLE CARS PRIVATE LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

condoned in absence of proper, good and sufficient reasons for delay in the filing the appeal be assessee.” 3. The brief facts of the case are that the assesee company deals in sale of motor Vehicles and motor Parts. The case of the assessee was selected for limited scrutiny to verify the genuineness of large expenses incurred by the Landmark

DIVYA BHALCHANDRA PATEL,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Has Arisen From The Appellate Order Dated 12/07/2023 Passed By Ld. Commissioner Of Income-Tax(Appeals), Nfac, New Delhi U/S. 250 Of The Income-Tax Act, 1961 Vide Din & Order No. Itba/Nfac/S/250/2023-24/1054298633(1), Which In Turn Has Arisen From The Assessment Order Dated 13-10-2017 Passed By Ld. Assessing Officer U/S. 147 R.W.S 143(3) Of The 1961 Act.

condone the delay of 7 days and proceed to adjudicate this appeal on merits in accordance with law. Reference is drawn to the decision of Hon’ble Supreme Court in the case of Collector of Land Acquisition, Anantnag v. Mst. Katiji (1987 AIR 1353(SC)). 6.2 On merits, I have considered the contentions raised by ld. Sr. DR during hearing

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

PRADIPSINH GHANSHYAMSINH VAGHELA,AHMEDABAD vs. THE ITO, WARD-3(2)(1), AHMEDABAD

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

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

133, Darbar Gadh, Lekhnba Sanand, Ahmedabad, Gujarat - 382110 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AMKPV9598E (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Pradeep Tulsian, A.R. ""यथ" क" ओर से/Respondent by : Shri R P Rastogi, CIT. DR 03/07/2025 Date of Hearing Date of Pronouncement 11/07/2025 (आदेश)/ORDER PER SMT. ANNAPURNA GUPTA, AM: The present appeal has been filed

SWASTIK DEVELOPERS,AHMEDABAD vs. THE INCOME TAX OFFICER WARD 3(3)(5), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2017-2018 Swastik Developers The Ito, Ward-3(3)(5), 21, Swastik House Vs. Ahmedabad. B/H.Sardar Patel Stadium Ahmedabad. Pan : Acyfs 0641 R (Applicant) (Responent) : Shri Prashant Shrivastav, Ar Assessee By : Shri Hargovind Singh, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 06/08/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/08/2025

condone the delay of 18 days in filing the appeal and proceed to decide the appeal on merits. 3. Facts of the Case 3.1 The assessee, a partnership firm engaged in the business of construction, had filed its return of income for A.Y. 2017–18 on 27.10.2017, declaring a meagre income of Rs.940/-. The case was reopened by the Assessing