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

RAJESH AMARSINH PRAJAPATI,AHMEDABAD vs. ITO, WARD-3(2)(4), AHMEDABAD

In the result, appeal of the assessee is dismissed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

section a subdued and subordinate content:- 80 ITR 57(Ker.) 156 ITR 323 (SC) 179 ITR 580 (Cal.) 175 ITR 384 (Ail) 200 ITR 697 (Bom.) 208 ITR 649 (SC)” Mere unsubstantiated explanation would not absolve assesses, burden is on him to prove has been held 208 ITR 668 (Bom.) & 185 ITR 49 (SC). In the circumstances, I agree with

MAHOTJI CHANDUJI THAKOR,GANDHINAGAR vs. THE ITO, WARD-3, GANDHINAGAR

In the result, the appeal of the assessee is dismissed as un-admitted

Bench: Smt.Annapurna Guptaasstt.Year : 2010-11 Mahotji Chanduji Thakor208, Ito Ward-3 Rabari Vas Vs Gandhinagar. At & Post. Sughad Gandhinagar. Pan : Ampppt 9107 N

section 250(6) of the Income Tax Act, 1961 ("the Act" for short), dated 8.5.2018 pertaining to Asst.Year 2010-11. 2. Registry of the Tribunal has pointed out that appeal of the assessee is time barred by 292 days. The assessee has filed condonation of delay application along with affidavit. The contents of the application read as under: “I, Mahotji

ACIT(E), CIRCLE-2, AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

condone the delay of 95 days in filing the above appeals by the Revenue and take up the appeals for adjudication. 4. ITA No.386/Ahd/2023 is the taken as the lead case. The brief facts of the case is that the assessee is an autonomous body which is established under section 22 of the Gujarat Town Planning and Area Development

ACIT(E), CIRCLE-2, AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

condone the delay of 95 days in filing the above appeals by the Revenue and take up the appeals for adjudication. 4. ITA No.386/Ahd/2023 is the taken as the lead case. The brief facts of the case is that the assessee is an autonomous body which is established under section 22 of the Gujarat Town Planning and Area Development

ACIT(E), CIRCLE-2, AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

condone the delay of 95 days in filing the above appeals by the Revenue and take up the appeals for adjudication. 4. ITA No.386/Ahd/2023 is the taken as the lead case. The brief facts of the case is that the assessee is an autonomous body which is established under section 22 of the Gujarat Town Planning and Area Development

THE ACIT(E),CIRCLE-2 , AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

condone the delay of 95 days in filing the above appeals by the Revenue and take up the appeals for adjudication. 4. ITA No.386/Ahd/2023 is the taken as the lead case. The brief facts of the case is that the assessee is an autonomous body which is established under section 22 of the Gujarat Town Planning and Area Development

SMT. SANTUBEN PATEL,AHMEDABAD vs. THE ITO, WARD-4(2)(3), AHMEDABAD

Bench: Dr.Brr Kumar

208, Patel Vas, Ward-4(2)(3), Gota Village, Ahmedabad. Ahmedabad-382481. [PAN No. BPQPP7604P] (Appellant) (Respondent) .. Appellant by : Shri Mohit Balani, AR Respondent by: Smt. Mamta Singh, Sr. DR Date of Hearing 26.02.2025 Date of Pronouncement 28.02.2025 O R D E R Delay Condoned This appeal has been filed by the Assessee against the order passed

SMT. SANTUBEN PATEL ,AHMEDABAD vs. THE ITO, WARD-4(2)(3), AHMEDABAD

Bench: Dr.Brr Kumar

208, Patel Vas, Ward-4(2)(3), Gota Village, Ahmedabad. Ahmedabad-382481. [PAN No. BPQPP7604P] (Appellant) (Respondent) .. Appellant by : Shri Mohit Balani, AR Respondent by: Smt. Mamta Singh, Sr. DR Date of Hearing 26.02.2025 Date of Pronouncement 28.02.2025 O R D E R Delay Condoned This appeal has been filed by the Assessee against the order passed

SHREE SADGURUKRUPA BUILDCON PRIVATE LIMITED,GODHRA vs. THE INCOME TAX OFFICER, WARD-2, GODHRA

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

delay in filing of the present appeal is hereby condoned. Shree Sadgurukrupa Buildcon Pvt. Ltd. vs. ITO Asst.Year –2010-11 - 3– 5. The brief facts of the case are that the assessee is a private limited company engaged the business of buying and selling of land as well as constructing and development of properties. The assessee company had not filed

MUNIRABANU MOHAMMED SAFI SHAIKH,VADODARA vs. THE INCOME TAX OFFICER, WARD-3(1)(1), VADODARA

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

208 ITR 465 (Cal)], it was observed that "it is for the assessee to prove the identity of creditors, their creditworthiness and genuineness of transactions". 7.6 While examining the issue of genuineness of the transactions entered into by the assessee, it is also important to keep in mind Hon'ble Supreme Court's observation, in the case

PRAKASH DHUDALAL SANGHVI,HUF,AHMEDABAD vs. THE ITO, WARD-1(2)(1) PREVIOUSLY WARD-5(2)(5), AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2017-18

condone the delay in filing of the appeal by the assessee. 4. The brief facts of the case are that the return of income for the A.Y. 2017-18 was filed by the assessee on 30.10.2017 declaring total income of Rs.6,17,390/-. The case was selected for scrutiny to examine large cash deposits during demonetisation period and abnormal increase

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEHAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani