JIVRAJBHAI RAMABHAI CHAUDHARY,BANASKANTHA vs. THE INCOME TAX OFFICER, WARD-3, PALANPUR

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

Bench: Smt.Annapurna Guptaasstt.Year :2017-18 Jivarajbhai Ramabhai Chaudhary Income Tax Officer Patel Vas, Village : Hadta, Jadiya Vs Ward-3 Tal. Dhanera Palanpur. Dist: Banaskantha Gujarat. Pan : Azzpp 6148 A (Applicant) (Responent) : Shri Jimi Patel, Ar Assessee By : Ms.Neeju Gupta, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 27/11/2024 घोषणा क" तारीख /Date Of Pronouncement: 29/11/2024 आदेश आदेश/O R D E R आदेश आदेश

condoned, and I proceed to dispose of the appeal on its merits. 4. Taking up now the appeal of the assessee for adjudication, the issue arising in the present appeal relates to addition made to the income of the assessee on account of cash found deposited in his bank account to the tune of Rs.14,98,000/- during demonetization period

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

delay should have been condoned and learned CIT(A) should have adjudicated appeal on merits and should not have dismissed the same in limine. 2. (a) The learned CIT(A) erred in law and on facts in confirming additions of Rs.4,89,85,09,303/- comprising of following items in the assessment order: (i) Unexplained cash deposits

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

delay should have been condoned and learned CIT(A) should have adjudicated appeal on merits and should not have dismissed the same in limine. 2. (a) The learned CIT(A) erred in law and on facts in confirming additions of Rs.4,89,85,09,303/- comprising of following items in the assessment order: (i) Unexplained cash deposits

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

delay should have been condoned and learned CIT(A) should have adjudicated appeal on merits and should not have dismissed the same in limine. 2. (a) The learned CIT(A) erred in law and on facts in confirming additions of Rs.4,89,85,09,303/- comprising of following items in the assessment order: (i) Unexplained cash deposits

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

delay should have been condoned and learned CIT(A) should have adjudicated appeal on merits and should not have dismissed the same in limine. 2. (a) The learned CIT(A) erred in law and on facts in confirming additions of Rs.4,89,85,09,303/- comprising of following items in the assessment order: (i) Unexplained cash deposits

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

delay should have been condoned and learned CIT(A) should have adjudicated appeal on merits and should not have dismissed the same in limine. 2. (a) The learned CIT(A) erred in law and on facts in confirming additions of Rs.4,89,85,09,303/- comprising of following items in the assessment order: (i) Unexplained cash deposits

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

234A, 234B & 234C of the Act is unjustified. 7. Initiation of penalty proceedings u/s 271 (1)(c) of the Act is unjustified. 3. The learned Authorised Representative (AR) submitted that the delay in filing the appeal before the Ld. CIT(A) was neither deliberate nor on account of negligence but was occasioned due to extraordinary circumstances beyond the control

VISHAL EXPORTS OVERSEAS LTD.,,AHMEDABAD vs. ACIT, CIRCLE-8,, AHMEDABAD

In the result, ground No.7 raised by the assessee is dismissed

Bench: Dr. Arjun Lal Saini & Ms. Madhumita Royassessment Year:2009-10 Vishal Exports Overseas Ltd., The Acit, Circle-8, 301 Sheel Complex, 4 Mayur Colony, Vs Ahmebada. Nr. Mithakhali Six Road, Ahmedabad-380009. Pan :Aaacv 2354 D (Applicant) (Responent) Assessee By : Ms Urvashi Shodhan, Advocate Revenue By : Shria. P. Singh, Sr. Dr सुनवाईक"तार"ख/Date Of Hearing : 21/04/2022 घोषणाक"तार"ख/Date Of Pronouncement: 29/06/2022 आदेश/O R D E R

section 143(3)of the Income Tax Act, 1961 [hereinafter referred to as the “Act”], dated 23.12.2011. 2. The grounds of appealraised by the assessee are as follows: “1. Ld. CIT (A) erred in law and on facts in confirming disallowance of Rs.9,460/- u/s 14A r.w.s. 8D ignoring the fact that no expenditure was incurred to earn the exempt

JATIN DILIPBHAI JANI,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee in ITA

Bench: Smt.Annapurna Gupta & Ms.Suchitra R. Kamble

234A in this regard, and it was pointed out that the delayed return filed in response to the notice under section 148 of the Act also attract interest for the period of delay. The contention of the ld.counsel for the assessee was that law itself condones

JATIN DILIPBHAI JANI,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee in ITA

Bench: Smt.Annapurna Gupta & Ms.Suchitra R. Kamble

234A in this regard, and it was pointed out that the delayed return filed in response to the notice under section 148 of the Act also attract interest for the period of delay. The contention of the ld.counsel for the assessee was that law itself condones

MIKAL BHUPENDRABHAI PATEL,PETLAD vs. I.T.O WARD 1(3)(1), PETLAD, PETLAD

Accordingly, the appeal filed by the assessee is dismissed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

234A, 234B, and 234C was held to be consequential and mandatory in view of the decision of the Hon’ble ITA Nos. 473&474/Ahd/2025 Mikal Bhupendrabhai Patel vs. ITO Asst.Years–2011-12 & 2012-13 - 4– Supreme Court in CIT v. Anjum M.H. Ghaswala (252 ITR 1) and the decision of the ITAT, Delhi Special Bench in Motorola Inc. v. DCIT

MIKAL BHUPENDRABHAI PATEL,PETLAD vs. I.T.O WARD 1(3)(1), PETLAD, PETLAD

Accordingly, the appeal filed by the assessee is dismissed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

234A, 234B, and 234C was held to be consequential and mandatory in view of the decision of the Hon’ble ITA Nos. 473&474/Ahd/2025 Mikal Bhupendrabhai Patel vs. ITO Asst.Years–2011-12 & 2012-13 - 4– Supreme Court in CIT v. Anjum M.H. Ghaswala (252 ITR 1) and the decision of the ITAT, Delhi Special Bench in Motorola Inc. v. DCIT

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)

section 56 is not applicable and hence the addition should be deleted. 12. The whole assessment proceeding is with bad intention and based on the wrong presumptions and assumptions. 13. That on the facts and in the circumstances of the case the learned Assessing Officer has grossly erred in making addition. ITA No.325/Ahd/2025 [Pradipsinh Ghanshyamsinh Vaghela

LAXMANJI KHODAJI SOLANKI (THAKOR),GANDHINAGAR vs. THE ITO, WARD-1, GANDHINAGAR

In the result, appeal of the assessee is allowed for statistical\npurposes

section 115BBE of\nthe Act.\n\n8. Charging of Interest u/s 234A,234B,234C & 234D are\nunjustified.\n\n9. Initiation of penalty u/s 271F is unjustified.\n\n10. Initiation of penalty proceedings u/s 271AAC is unjustified.\"\n\n5. The appeal is filed belatedly before us by a delay of 198\ndays. The Ld. Counsel for the assessee pointed out that

AGNEE GAS AGENCY,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(3)(3), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical\npurposes

Bench: MS. SUCHITRA KAMBLE, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\nआयकर अपील सं/ITA No.1604/Ahd/2024\nनिर्धारण वर्ष / Assessment Year : 2017-18\nAgnee Gas Agency\n13, Sukhram Chambers\nKhodiarnagar Char Rasta\nBapunagar\nAhmedabad - 380 024\nस्थायी लेखा सं./PAN: AAHFA 7561 M\nThe Income Tax Officer\nबनाम /\nWard-5(3)(3)\nv/s.\nAhmedabad\nअपीलार्थी/ (Appellant)\nप्रत्यर्थी / (Respondent)\nAssessee by:\nHardik Vora office\nRevenue by:\nShri Rignesh Das, Sr.DR\nसुनवाई क

delay is condoned.\nFacts of the case:\n3. The assessee is a partnership firm engaged in the business of LPG gas\nagency. It filed its return of income for A.Y. 2017–18 on 30.10.2017, declaring\na total income of Rs.4,01,560/-, which was processed under section 143(1) of\nthe Act. The books of account of the assessee were

KETAN PRIYAVADAN SHAH,AHMEDABAD vs. THE ITO, WARD-1(2)(3), AHMEDABAD

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

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokarasstt.Year : 2020-2021 Ketan Priyavadan Shah The Ito, Ward-1(2)(3) 6, Vidyanagar Co-Op Hsg. Society Vs. Vejalpur Ashram Road, Usmanpura Ahmedabad. Ahmedabad. Pan : Afgps 3703 K (Applicant) (Responent) : Shri Parin Shah, Ar Assessee By : Shri Atul Pandey, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 12/08/2025 घोषणा क" तारीख /Date Of Pronouncement: 14/08/2025

section 234A, 234B and 234C are unjustified. 4. During the course of hearing before us the Ld. Authorised Representative (AR) submitted that the delay of 114 days occurred due to bona fide reasons. The assessment order was not received physically or through portal intimation in time, as departmental communications went to the spam folder of the assessee’s registered

SARDARBHAI RAMSANGBHAI DHULIYA ,PALANPUR vs. THE INCOME TAX OFFICER, WARD-1 PREVIOUSLY WARD-5, PALANPUR

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

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Which Has Arisen From The Appellate Order Dated 22-05-2023 Vide Din & Order No. Itba/Nfac/S/250/2023-24/1053040290(1)

Section 147 of the Income-tax Act, 1961. 2. The grounds of appeal raised by the assessee in Memo of Appeal filed with the ITAT, Ahmedabad Bench, Ahmedabad, reads as under:- “[1] The Hon. CIT(A) was grievously erred in confirming the addition of Rs. 20,51,500/- treating the amount as unexplained money u/s. 69A of the Act though

DE vs. THAN TRUST,VADODARAVS.THE ITO, WARD- EXEMPTION, VADODARA

The appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble

234A, 234B, 234C are unjustified.” Devsthan Trust vs. ITO Asst.Year–2016-17 3. The assessee is a trust and registered under Section 12A of the Act. At the time of filing return of income on 13.09.2016 the assessee claimed benefit under Section 11 and 12 of the Act. However, the assessee did not file Form 10B within the prescribed time