SANJAY PATEL,MEHSANA vs. THE INCOME TAX OFFICER, WARD-1, PATAN

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

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2014-15 Sanjay Patel Vs. Ito, Ward-1 Krishna Mill Compound Patan. Station Road Unjha, Mehsana Gujarat 384 170 Pan : Alppp 5864 K (Applicant) (Responent) : Shri Parimalsingh B. Parmar, Ar Assessee By Revenue By : Shri Prathvi Raj Meena, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 10/12/2024 घोषणा क" तारीख /Date Of Pronouncement: 19/12/2024 आदेश/O R D E R आदेश आदेश आदेश

section 250 of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short] for the Asst.Year 2014-15. 2. The assessee has raised the following grounds for challenging the impugned order of the ld.CIT(A) as under: 1. The Ld. CIT(A) has erred in law and on facts of the case in dismissing the matter

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:

section 145(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

REAL CARGO MUMBAI,ARVALLI vs. THE ITO, WARD-1, MODASA

In the result, the appeal of the assessee in ITA No

Bench: Income-Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad. This Appeal In Ita No.268/Ahd/2024 For Assessment Year 2010-11, Is Filed By The Assessee Before Income Tax Appellate Tribunal, Ahmedabad Division Bench, Ahmedabad Has Arisen From The Appellate Order Dated 25.09.2023 Passed By Ld. Commissioner Of Income-Tax(Appeals), Nfac, Delhi U/S. 250 Of The Income- Tax Act,1961 , Vide Din & Order No. Itba/Nfac/S/250/2023- 24/1056508501(1), Which Has In Turn Arisen From The Assessment Order Dated 18.12.2018 Passed By The Assessing Officer U/S. 143(3) Read With Section 254 Of The Income-Tax Act 1961. 2. The Grounds Of Appeal Raised By The Assessee In Memo Of Appeal Filed With The Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Reads As Under:-

section 159” 5.2 The assessee did not comply with the notices issued by ld. CIT(A) and it is a matter of record that ld. CIT(A) issued as many as 8 notices which remained non compliant by the assessee , and the ld. CIT(A) was compelled to pass an ex- parte appellate order dated 25.09.2023 based on the material

LATE ASHVINBHAI UMEDBHAI PATEL (DECEASED) BY LEGAL HEIR SMIT ASHVINBHAI PATEL,KHEDA vs. THE ITO, WARD-1, NADIAD

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

delay of 536 days in filing the appeal is hereby condoned and the appeal is admitted for adjudication on merits. On Merits: 5. The brief facts of the case are that the assessee, Shri Ashwinbhai Umedbhai Patel, an individual resident of Nadiad, did not file his return of income for Assessment Year 2011-12. On the basis of information available

LATE ASHVINBHAI UMEDBHAI PATEL (DECEASED) BY LEGAL HEIR SMIT ASHVINBHAI PATEL,KHEDA vs. THE ITO, WARD-1, NADIAD

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

delay of 536 days in filing the appeal is hereby condoned and the appeal is admitted for adjudication on merits. On Merits: 5. The brief facts of the case are that the assessee, Shri Ashwinbhai Umedbhai Patel, an individual resident of Nadiad, did not file his return of income for Assessment Year 2011-12. On the basis of information available

THE KHEDBRAHMA TALUKA PRIMARY TEACHERS CO.OP. CREDIT SOCIETY LTD.,HIMATNAGAR vs. THE INCOME TAX OFFICER, WARD-1, HIMATNAGAR

In the result, appeal of the assessee in ITA no

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Which

condone the delay of 9 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)). 3. The grounds of appeal raised by the assessee in Memo of Appeal filed with

KUSHAL VINODKUMAR BHATT LEGAL HEIR OF LATE SHRI VINODKUMAR RAMANLAL BHATT,ANAND vs. THE ACIT (OSD), WARD-5, ANAND

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

delay which was condoned. The legal heir contented before CIT[A] that the reassessment order passed under Section 144 r.w.s.147 for A.Y. 2011-12 is void ab initio. Since the notice issued under Section 148, which confers jurisdiction for reassessment, was issued in the name of a deceased person, consequently the entire proceedings legally unsustainable. Despite being informed

ATUL LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal is partly allowed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Atul Limited Acit, Cir.1(1)(1) Atul House, Gi Patel Mark Vs Ahmedabad. Mithila Society, Ahmedabad. Pan : Aabca 2390 M (Applicant) (Responent) Assessee By : Shri Bandish Soparkar, Ar : Shri Prathvi Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 01/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 08/05/2025 आदेश/O R D E R आदेश आदेश आदेश

delay of 86 days is condoned, and the appeal is admitted for adjudication on merits. Brief Facts of the Case 4. The assessee company, Atul Ltd., is engaged in the business of manufacturing dyes, specialty chemicals, agrochemicals, bulk drugs, commodity chemicals, and power generation. For AY 2017–18, the assessee filed its return of income on 29.11.2017 declaring total income

PRASANNA PRABHAKARAN L/H OF LATE VASAVA PANICKER PRABHAKARAN KAVINTAVADAKKADATH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaassessment Year: 2013-14

delay in filing the appeal is condoned. 3. The brief facts of the case are that the assessee didn’t not file his return of income for the A.Y. 2013-14. The AO had received an information that the assessee had made cash deposit of Rs.25,00,000/- and also made time deposit of Rs.45,58,052/- during the year

INCOME-TAX OFFICER, WARD-4(2)(1), AHMEDABAD , AHMEDABAD vs. LATE KHODAJI RANCHHODJI THAKOR LEGAL HEIR NARENDAKUMAR KHODAJI THAKOR, AHMEDABAD

In the result, the appeal filed by the Revenue is, therefore, dismissed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.948/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18 The Ito Late Khodaji Ranchhodji Ward-4(2)(1) बनाम/ Thakor V/S. Ahmedabad – 380 015 Legal Heir Narendrakumar Khodaji Thakor Ahmedabad – 382 481 "थायी लेखा सं./Pan: Afwpt 1453 K (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Chetan Agarwal, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 18/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 24/02/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2017-2018. 2. The Revenue Has Raised The Following Grounds Of Appeal:

condoned the delay in filing the appeal and admitted it for adjudication. In the appeal, the legal heir submitted that the assessment order passed under section 144 was invalid since the notices under sections 142(1) and 148 of the Act were issued after the death of the assessee and in his name, rendering the proceedings void. It was further

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)

159 x Rs.5.39] A.Y.2008-09 Rs.1,62,26,344 [RMB 30,10,467 x Rs.5.39] I.T.A No. 1517 & 1621/Ahd/2019 A.Y.. 2008-09 Page No 3 DCIT Vs. Suzlon Energy Ltd. 2.1. However during the assessment proceedings, the Assessee Company vide its letter dated 17-11-2011 claimed the Tax Credit in respect of these taxes withheld in China as admissible

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)

159 x Rs.5.39] A.Y.2008-09 Rs.1,62,26,344 [RMB 30,10,467 x Rs.5.39] I.T.A No. 1517 & 1621/Ahd/2019 A.Y.. 2008-09 Page No 3 DCIT Vs. Suzlon Energy Ltd. 2.1. However during the assessment proceedings, the Assessee Company vide its letter dated 17-11-2011 claimed the Tax Credit in respect of these taxes withheld in China as admissible

THE SALESTAX EMPLOYEES CO.OP. CREDIT SOCIETY LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result, appeal of the assessee in ITA no

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Which Has Arisen From The Appellate Order Dated 16-10-2023 In Din

condone the delay of 111 days and proceed to adjudicate this appeal on merits in accordance with I.T.A No. 612/Ahd/2024 A.Y. 2017-18 Page No. 5 The Sales Tax Employees Co.Op. Credit Society ltd. v. ACIT law. Reference is drawn to the decision of Hon’ble Supreme Collector of Land Acquisition, Court in the case of Anantnag v. Mst. Katiji

STELLIN FOUNDATION,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Ld. Cit(E) To Consider Their Applications For Registration Under Section 12Ab & 80G(5) Of The Act.

159-160, Gulab Vatika Ahmedabad Society, Tandalja Road Vs (Respondent) Off Old Padra Road, Vadodara-390020 Gujarat PAN: AARTS1235L (Appellant) Assessee Represented: Shri Tej Shah, Advocate Revenue Represented: Shri Sher Singh, CIT-DR Date of hearing : 29-07-2025 Date of pronouncement : 30-07-2025 आदेश/ORDER PER BENCH:- These two appeals are filed by the assessee as against denial

STELLIN FOUNDATION,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Ld. Cit(E) To Consider Their Applications For Registration Under Section 12Ab & 80G(5) Of The Act.

159-160, Gulab Vatika Ahmedabad Society, Tandalja Road Vs (Respondent) Off Old Padra Road, Vadodara-390020 Gujarat PAN: AARTS1235L (Appellant) Assessee Represented: Shri Tej Shah, Advocate Revenue Represented: Shri Sher Singh, CIT-DR Date of hearing : 29-07-2025 Date of pronouncement : 30-07-2025 आदेश/ORDER PER BENCH:- These two appeals are filed by the assessee as against denial

INTERNATIONAL EDUCATION & RESEARCH FOUNDATION,AHMEDABAD vs. THE DCIT, INT-TAXA-1, AHMEDABAD

In the result, the issue is restored to the file of Assessing Officer with the aforesaid and directions

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

159 should be deleted. ITA Nos. 182&183/Ahd/2020 International Education & Research Foundation vs. DCIT Asst. Years –2017-18 & 2018-19 3. The appellant craves, to add, amend, alter, edit, delete, modify and change all or any of the grounds of appeal at the time of or before hearing of this appeal.” “1. The Learned D.C.I.T., Intal. Tax., Ahmedabad has erred

INTERNATIONAL EDUCATION & RESEARCH FOUNDATION,AHMEDABAD vs. THE DCIT, INT-TAXA-1, AHMEDABAD

In the result, the issue is restored to the file of Assessing Officer with the aforesaid and directions

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

159 should be deleted. ITA Nos. 182&183/Ahd/2020 International Education & Research Foundation vs. DCIT Asst. Years –2017-18 & 2018-19 3. The appellant craves, to add, amend, alter, edit, delete, modify and change all or any of the grounds of appeal at the time of or before hearing of this appeal.” “1. The Learned D.C.I.T., Intal. Tax., Ahmedabad has erred

ARJUNSINH RANA, VADODARA,TUNDAV SAVLI vs. INCOME TAX OFFICER, WARD(1)(3)(1), VADODARA, VADODARA

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2010-11

delay in filing the appeal is condoned. 3. The brief facts of the case are that no return of income was filed by the assessee for the A.Y. 2010-11. The Assessing Officer, on the basis of information that cash deposit of Rs.16,00,000/- was made in the savings bank account of the assessee during the Financial Year

JAGDISH PETHALJI CHAVDA,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(7), AHMEDABAD

In the result, Ground No. 5 of the assessee's appeal is dismissed

condoned on due consideration of facts and owing\nto smallness of delay causing no perceptible prejudice to other side.\nGround No. 1:- Ld. CIT(A) erred in confirming additions of Rs.\n88,64,304/- under Section 69A of the Act.\n4. The brief facts in relation to this addition is that the assessee is an\nindividual and he filed