NALINKUMAR RATILAL PATEL,VADODARA vs. INCOME TAX OFFICER, VADODARA

In the result, appeal of the Assessee is partly allowed for statistical purpose

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2009-10

condoning the delay in filing of appeal despite explaining the reasons and not adjudicating the grounds of appeal on merits. The Ld. CIT erred on facts and in law in upholding Action of Assessing Officer in making assessment u/s.144. The Ld. CIT erred on facts and in law in upholding action of the AO in making addition of Rs.7

SHRI VISNAGAR VANIK SAMAJ VADODARA,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

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

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year N.A.

section 12A. 2. The appellant craves leave to add, amend or alter the grounds of appeal at the time of hearing, if need arise.” I.T.A No. 2130/Ahd/2024 Shri Visnagar Vanik Samaj Vadodara, A.Y. N.A. 3. The assessee trust was granted provisional registration u/s. 12(1)(ac)(vi) of the Income Tax Act on 03-09-2022 w.e.f. assessment year

SHREE MODH CHATURVEDI RAJYAGOR SAMVAY GNATI MANDAL AMDAWAD,AHMEDABAD vs. THE ITO, WARD-2 (EXEMP), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Sanjay Garg

202, Shantikunj Society Nr.Sachin Tower Ganesh Park-1 Ahmedabad. Ghatlodia Ahmedabad 380061. PAN : AAKTS 4036 Q (Applicant) (Responent) : Assessee by Shri S.N. Divatia, AR : Revenue by Shri Ravindra, ld.SR.DR सुनवाई क" तारीख/Date of Hearing : 17/12/2025 घोषणा क" तारीख /Date of Pronouncement: 24/12/2025 आदेश आदेश/O R D E R आदेश आदेश The above two appeals have been preferred

SHREE MODH CHATURVEDI RAJYAGOR SAMVAY GNATI MANDAL AMDAWAD,AHMEDABAD vs. THE ITO, WARD-2 (EXEMP), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Sanjay Garg

202, Shantikunj Society Nr.Sachin Tower Ganesh Park-1 Ahmedabad. Ghatlodia Ahmedabad 380061. PAN : AAKTS 4036 Q (Applicant) (Responent) : Assessee by Shri S.N. Divatia, AR : Revenue by Shri Ravindra, ld.SR.DR सुनवाई क" तारीख/Date of Hearing : 17/12/2025 घोषणा क" तारीख /Date of Pronouncement: 24/12/2025 आदेश आदेश/O R D E R आदेश आदेश The above two appeals have been preferred

KOTH GROUP CO.OP. URBAN CREDIT SOCIETY LTD.,AHMEDABAD vs. THE ITO, WARD-3(2)(1), AHMEDABAD

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

Bench: The Appellate Authority & Therefore, The Addl/Jcit(A) Ought To Have Deleted The Adjustment Made U/S 143(1)(A)(V) By Ao.Cpc & Allowed The Deduction U/S 80P(2)(A)(I) Of Rs.5,20,000/-.

condone the delay, that does not deprive the appellant to pursue the remedy by way of appeal before the appellate authority and therefore, the Addl/JCIT(A) ought to have deleted the adjustment made u/s 143(1)(a)(v) by AO.CPC and allowed the deduction u/s 80P(2)(a)(i) of Rs.5,20,000/-. 5. That in the facts and circumstances

BHARATBHAI RAGHAVBHAI JOGRANA,BHAVNAGAR vs. THE ITO, WARD-1(1), BHAVNAGAR

In the result, the appeal is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

202, Ruvapari Road, Bhavnagar, Gujarat-364001 PAN:AMYPJ4360L (Appellant) (Respondent) Assessee Represented: Shri P.B. Parmar, A.R. Revenue Represented: Shri Suresh Chand Meena, Sr.D.R. Date of hearing : 27-08-2025 Date of pronouncement : 23-09-2025 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the appellate order dated 30.01.2025 passed by the Commissioner

THE ACIT (INT. TAXA), VADODARA vs. M/S. ALLSCRIPTS (INDIA) PVT.LTD., BARODA

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

202, 2nd Floor, GEB Ltd., 10th – 11th Floor, Building, Race Course Circle, Atlantis Heights, Vadodara-390007 Dr. Vikram Sarabhai Road, Vadodara-390023 [PAN No.AACCM2641J] (Appellant) .. (Respondent) Appellant by : Shri Atul Pandey, Sr. D.R. Respondent by : Shri Nikhil Mutha, A.R. Date of Hearing 06.09.2022 Date of Pronouncement 12.10.2022 O R D E R PER Ms. SUCHITRA KAMBLE - JM: This appeal

M/S. JOY GLOBAL (UK) LTD. (FORMERLY AS JOY MINING MACHINERY LTD.),KOLKATA vs. THE DCIT (INT. TAXA.)-1, AHMEDABAD

In the result, we allow the Grounds of Appeal of the assessee

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2017-18

condoning the delay in filing the present appeal before us. 6. The Ld. AR submitted that the issue contested in the present Assessment Year has already been decided by this Tribunal in assessee’s own case for A.Y. 2016-17 being ITA No.1483/Ahd/2019, order dated 24.08.2022. Assessment Year: 2017-18 Page 4 of 11 7. The Ld. DR relied upon

NAIMISHBHAI KANTIBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-1(3)(1), AHMEDABAD

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

Bench: Dr.Brr Kumar & Ms Suchitra Kamble

Delay Condoned This appeal has been filed by the Assessee against the penalty order passed u/s.271(1)(c) by the Ld. Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre, Delhi vide order dated 27.09.2022 for the Assessment Year 2016-17. 2. The Assessee has taken the following grounds of appeal:- Asst.Year 2016-17 - 2– 1. The learned

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), AHMEDABAD, AAYKAR BHAWAN VEJALPUR vs. SABARKANTHA DISTRICT CO-OPERATIVE MILK PRODUCERS UNION LIMITED, MILK PRODUCERS UNION LIMITED

Appeal is dismissed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condoned on due consideration of facts and owing to smallness of delay causing no perceptible prejudice to other side. 3. The Department has raised the following grounds of appeal are as under: “ITA No. 1588/Ahd/2024 (A.Y. 2016-17) 1. Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) was justified

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1) AHMEDABAD, AAYKAR BHAWAN VEJALPUR, PRAHLAD NAGAR vs. SABARKANTHA DISTRICT CO-OPERATIVE MILK PORODUCERS UNION LIMITED, MILK PRODUCERS UNION

Appeal is dismissed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condoned on due consideration of facts and owing to smallness of delay causing no perceptible prejudice to other side. 3. The Department has raised the following grounds of appeal are as under: “ITA No. 1588/Ahd/2024 (A.Y. 2016-17) 1. Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) was justified

BISWAS MANIK,VADODARA vs. THE ITO, WARD-4(2)(4), VADODARA

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

delay of 162 days is condoned on due consideration of facts of assessee’s case and owing to causing no perceptible prejudice to other side. 3. The assessee has raised the following grounds of appeal: “1. The Ld. Commissioner of Income-tax (Appeals) failed to provide an opportunity for a personal hearing via video conferencing, despite the appellant’s specific

TEJAS C. JOSHI,AHMEDABAD vs. THE DY.CIT, CIRCLE-5(3)(ORIGINAL JURISDICTION) THE DY. CIT, CENT. CIRCLE 2(2) (PRESENT JURISDICTION), AHMEDABAD

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 912/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2015-16) बनाम/ Tejas C Joshi Dy. Commissioner Of 9A, Santosa Park Society, Income Tax Vs. Nr. Aadiraj Bunglow, Central Circle 5(3), Iskon Ambli Road, Thaltej, Ahmedabad (Original Ahmedabad - 380058 Jurisdiction) Dy. Commissioner Of Income Tax Central Circle 2(2), Ahmedabad (Present Jurisdiction) "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aanpj4735G (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Hardik Vora, A.R. ""यथ" क" ओर से/Respondent By : Shri Prasad Rao Waghe Annasaheb, Sr. Dr 22/11/2024 Date Of Hearing Date Of Pronouncement 05/12/2024

delay in filing of the appeal is condoned. 3. The brief facts of the case are that the assessee had filed his return of income for A.Y. 2015-16 on 30.03.2016 declaring total income of Rs.45,46,760/-. The case was selected for limited scrutiny under CASS. The assessee had purchased a land during the year vide sale deed dated