YOGESH JASHUBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(4) NOW WARD- 1(2)(1), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.158/Ahd/2023, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.159/Ahd/2023, Asst.Year 2011-12 Yogesh Jashubhai Patel, The Income Tax Officer Harivallabh Society बनाम/ Ward-3(4) V/S. Naroda Now Ward-1(2)(1) Opp. Devi Cinema Ahmedabad – 380 051 Ahmedabad – 382 345 "थायी लेखा सं./Pan: Audpp 9058 L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 06/01/2023 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2011-2012. 2. The Assessee Has Raised The Following Grounds Of Appeal In Ita No.158/Ahd/2023:

delay be condoned and appeal should be taken up for hearing. 2. On the facts and in the circumstances of the case and in law, the learned AO erred in in Law and in fact in passing the order u/s. 271(1)(c) of the Act in haste and hurry disregarding facts of the case and without providing sufficient time

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

220(2] of the Act payable on account of penalty demand of Rs.37,07,727/- (copy enclosed). It is also may be noted that this letter dated 28.08.2017 is available with the assessee in its own records and in response to this letter the assessee had started to make payment towards the penalty demand from 17.03.2016 with a initial payment

ZAKIR IBRAHIM JAMADAR,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

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

Bench: Shri Pramod M Jagtap & T.R. Senthil Kumarassessment Year : 2012-13 Zakir Ibrahim Jamadar Ito Village At Mesrad, Ta. Karjan, Vs Ward-3(1)(4), Dist. Vadodara-392220 Vadodara Pan:Aocpj8534J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Mukund Bakshi, Ar Revenue By : Shri S. S. Shukla, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 05/05/2022 घोषणा क" तार"ख /Date Of Pronouncement: 11/05/2022 आदेश/O R D E R Per T.R. Senthil Kumar: This Is An Appeal Filed By The Assessee Against The Order Dated 11.05.2021 Passed By The Commissioner Of Income Tax (Appeals) (In Short “Cit(A)”) Of National Faceless Appeal Center, Delhi Relating To The Assessment Year 2012-13. 2. The Registry Is Noted That There Is A Delay Of 220 Days In Filing This Appeal Before The Tribunal. The Hon’Ble Supreme Court In Suo Motu Writ Petition (C) No. 3 Of 2020 & In M.A. No. 29 Of 2022 Dated 10.01.2022 Extend By The Period Of Limitation From 15.03.2020 Till 28.02.2022. This Appeal Is Filed On 15.02.2022. Thus, There Is No Delay In Filing The Appeal Before The Tribunal. 2 3. The Solitary Issue Raised By The Assessee Before Us Is The Commissioner Of Income Tax (Appeals) Failed To Condone A Delay Of 10 Days In Filing The Appeal Before The Ld. Cit(A).

220 days in filing this appeal before the Tribunal. The Hon’ble Supreme Court in suo motu Writ Petition (C) No. 3 of 2020 and in M.A. No. 29 of 2022 dated 10.01.2022 extend by the period of limitation from 15.03.2020 till 28.02.2022. This appeal is filed on 15.02.2022. Thus, there is no delay in filing the appeal before

STATE BANK OF INDIA,,AHMEDABAD vs. THE INCOME TAX OFFICER, TDS-4,, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Amarjit Singh & Ms. Madhumita Royअपीलसं./Ita No.644/Ahd/2017 &"नधा"रण वष"/Asstt. Year:2012-2013 State Bank Of India, I.T.O, Zonal Administrative Office, Tds-4, Vs. Ahmedabad C N Vidhyalaya Campus, Ambawadi, Ahmedabad-380015. Pan: Aaacs8577K

delay is condoned. 5. The brief facts relating to this case is this that some of the employees of the appellant’s bank in the administrative section of SM Road, Ahmedabad has visited foreign countries and claimed exemption of LTC/LFC, u/s.192 of the Act for Assessment Year 2012-13. It was further found that during the financial year

RAGHUVIR INTERNATIONAL PRIVATE LIMITED,VADODARA vs. THE INCOME TAX OFFICER, WARD-2(1)(2), VADODARA

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

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1311/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 Raghuvir International The Income Tax Officer बनाम/ Private Limited Ward-2(1)(2) V/S. Chhinoi Building Vadodara – 390 007 Station Road, Godi Road Vadodara – 390 020 "थायी लेखा सं./Pan: Aagcr 6132 F अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Darshan Belani, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 24 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 25 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

delay of 220 days is hereby condoned, and the appeal is admitted for adjudication. 7. During the course of hearing, the learned Departmental Representative submitted that the CIT(A) has passed the order ex parte and has not discussed the merits of the case and fairly agreed that the matter may be restored to the file

CHANDULAL JASHBHAI PATEL (DECEASED) THROUGH LEGAL HEIR RUPESHKUMAR CHANDUBHAI PATEL,ANAND vs. THE INCOME TAX OFFICER, WARD-2, ANAND

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

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

220/-. The Assessing Officer initiated proceedings under Section 147 of the Act by issuing notice under Section 148 of the Act on 29.03.2018. The assessee filed his return of income on 24.04.2018 in response to notice under Section 148 of the Act declaring total income at Rs. 3,700/-. The Assessing Officer issued notice under Section 143(2

SHRI NAGIN A VAGHELA,VADODARA vs. THE DCIT, CENTRAL CIRCLE-3, VADODARA

In the result, the appeal of the assessee is dismissed for A

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyali.T(Ss).A. Nos.449/Ahd/2019 & 44/Ahd/2020 (A.Ys.: 2011-12 & 2012-13) Deputy Commissioner Of Income Vs. Shri Nagin A. Vaghela, Tax, 11, Purva Bunglow, Nr. Central Circle-3, Manglam Duple, Sama, Vadodara Vadodara [Pan No.Aakpw5302R] (Appellant) .. (Respondent)

delayed return for A.Y. 2011-12 on June 26, 2015, declaring a total income of ₹34,05,800/-. Subsequently, notices under sections 143(2) and 142(1) were issued to the assessee. A detailed questionnaire was sent on August 3, 2015, but the assessee did not comply. The assessee, who derived IT(SS)A Nos.449 & 44/Ahd/2019&2020 & 1562/Ahd/2019 & 270/Ahd/2021 DCIT

SHRI NAGIN A VAGHELA,VADODARA vs. THE ACIT, CENTRAL CIRCLE-3, VADODARA

In the result, the appeal of the assessee is dismissed for A

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyali.T(Ss).A. Nos.449/Ahd/2019 & 44/Ahd/2020 (A.Ys.: 2011-12 & 2012-13) Deputy Commissioner Of Income Vs. Shri Nagin A. Vaghela, Tax, 11, Purva Bunglow, Nr. Central Circle-3, Manglam Duple, Sama, Vadodara Vadodara [Pan No.Aakpw5302R] (Appellant) .. (Respondent)

delayed return for A.Y. 2011-12 on June 26, 2015, declaring a total income of ₹34,05,800/-. Subsequently, notices under sections 143(2) and 142(1) were issued to the assessee. A detailed questionnaire was sent on August 3, 2015, but the assessee did not comply. The assessee, who derived IT(SS)A Nos.449 & 44/Ahd/2019&2020 & 1562/Ahd/2019 & 270/Ahd/2021 DCIT

MAJIDKHAN YAKUBKHAN PATHAN,VADODARA vs. THE INCOME TAX OFFICER, WARD-3(1)(2), VADODARA

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

Bench: Dr. Brr Kumarasstt.Year : 2012-13 Majidkhan Yakubkhab Pathan Ito, Ward-3(1)(2) Basement Sardar Complex Vs Vadodara. Nr. Bank Of India Raopura, Vadodara Vadodara 390 001. Pan : Axlpp 0545 M (Applicant) (Responent) : Assessee By Shri P.F. Jain, Ar Revenue By : Shri Ravindra, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 10/10/2024 घोषणा क" तारीख /Date Of Pronouncement: 10/10/2024 आदेश/O R D E R आदेश आदेश आदेश

section 250 of the Income Tax Act, 1961 (“the Act” for short). 2. In the appeal, the assessee has raised the following grounds: (1): The learned CIT(A) has grievously erred in law and on facts in dismissing the Appeal of the assessee Filed On 01.01.2020 against order of A.O. passed u/s 144 r.w.s.147 making addition of Rs.31,93,220

HASMUKH RAMANLAL PATEL,AHMEDABAD vs. THE ITO, WARD-3(2)(2), AHMEDABAD

In the result, the appeal of the assessee stands dismissed

Bench: Shri Sanjay Gargassessment Year : 2017-18 Hasmukh Ramanlal Patel The Ito, C/O. M/S.Bhikhalal Ramanlal Patel Vs Ward-3(2)(2) Nr.Borring, St Road Ahmedabad. Sanand Pan:Abcpp 2170 K (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/O R D E R आदेश आदेश आदेश

section 250 of the Income Tax Act, 1961 ("the Act" for short) for the assessment year 2017-18. 2. The assessee, in this appeal, is aggrieved by the action of the ld.CIT(A) in confirming addition made by the Assessing Officer (“AO” for short) of Rs.15,26,000/- as unexplained cash deposits in the bank account of the assessee during

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

220-221, GIDC - 390007 Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7419J (Appellant) .. (Respondent) 2 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. & ITA Nos: 31 to 39/Ahd/2020 & 40/Ahd/2020 & C.O. Nos: 54 to 61 & 63/Ahd/2020 & 62/Ahd/2020 Asst. Years

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

220-221, GIDC - 390007 Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7419J (Appellant) .. (Respondent) 2 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. & ITA Nos: 31 to 39/Ahd/2020 & 40/Ahd/2020 & C.O. Nos: 54 to 61 & 63/Ahd/2020 & 62/Ahd/2020 Asst. Years

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

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

220-221, GIDC - 390007 Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7419J (Appellant) .. (Respondent) 2 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. & ITA Nos: 31 to 39/Ahd/2020 & 40/Ahd/2020 & C.O. Nos: 54 to 61 & 63/Ahd/2020 & 62/Ahd/2020 Asst. Years

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

220-221, GIDC - 390007 Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7419J (Appellant) .. (Respondent) 2 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. & ITA Nos: 31 to 39/Ahd/2020 & 40/Ahd/2020 & C.O. Nos: 54 to 61 & 63/Ahd/2020 & 62/Ahd/2020 Asst. Years

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

220-221, GIDC - 390007 Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7419J (Appellant) .. (Respondent) 2 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. & ITA Nos: 31 to 39/Ahd/2020 & 40/Ahd/2020 & C.O. Nos: 54 to 61 & 63/Ahd/2020 & 62/Ahd/2020 Asst. Years

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

220-221, GIDC - 390007 Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7419J (Appellant) .. (Respondent) 2 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. & ITA Nos: 31 to 39/Ahd/2020 & 40/Ahd/2020 & C.O. Nos: 54 to 61 & 63/Ahd/2020 & 62/Ahd/2020 Asst. Years

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

220-221, GIDC - 390007 Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7419J (Appellant) .. (Respondent) 2 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. & ITA Nos: 31 to 39/Ahd/2020 & 40/Ahd/2020 & C.O. Nos: 54 to 61 & 63/Ahd/2020 & 62/Ahd/2020 Asst. Years

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

220-221, GIDC - 390007 Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7419J (Appellant) .. (Respondent) 2 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. & ITA Nos: 31 to 39/Ahd/2020 & 40/Ahd/2020 & C.O. Nos: 54 to 61 & 63/Ahd/2020 & 62/Ahd/2020 Asst. Years

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

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

220-221, GIDC - 390007 Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7419J (Appellant) .. (Respondent) 2 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. & ITA Nos: 31 to 39/Ahd/2020 & 40/Ahd/2020 & C.O. Nos: 54 to 61 & 63/Ahd/2020 & 62/Ahd/2020 Asst. Years