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

SMT. NEELU SANJAY GUPTA,,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-2(2), AHMEDABAD

The appeal of the assessee is allowed for statistical purposes

Bench: Smt.Annapurna Gupta & Ms. Suchitra R. Kambleassessment Year : 2013-14 Smt. Neelu Sanjay Gupta, The Dy. Cit, Vs. 9Th Floor, Cambay Grand Hotel, Central Circle-2(2), S.G. Highway, Thaltej, Ahmedabad Ahmedabad-380054 Pan : Adypg 0351 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Abhimanyu Singh Bhati, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 29.02.2024 घोषणा की तारीख /Date Of Pronouncement: 28.05.2024 आदेश/O R D E R Per Annapurna Gupta

B. P. Singh’s medical certificate diagnosing Mr. Sanjay Annexure 1; Page 8 Gupta’s health 11/03/2017 Dr. Haresh Panchai’s medical certificate giving history and Annexure 1; Page 17-18 diagnosis of Mr. Sanjay Gupta’s health 04/04/2017 Dr. S. K. Vaghela’s medical certificate giving history and Annexure 1; Page 9-11 diagnosis of Mr. Sanjay Gupta

MR. KANTILAL LAXMICHAND JAIN,AHMEDABAD vs. THE ITO, WARD-1(2)(3), AHMEDABAD

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

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 799 & 800/Ahd/2024 (िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15) बनाम/ Mr. Kantilal Laxmichand Ito Jain Ward - 1(2)(3), Vs. 22 Jakorbal Chamber, Opp. Ahmedabad Madhubaug Panchkuwa, Ahmedabad, Gujarat, 380002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abbpj6013E (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Malay Kalavadia, A.R. ""यथ" क" ओर से/Respondent By : Shri C Dharani Nath, Sr. Dr 19/09/2024 Date Of Hearing Date Of Pronouncement 03/10/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Two Appeals Are Filed By The Assessee Against The Orders Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’), Dated 29.12.2023 & 28.12.2023 For The Assessment Years 2013-14 & 2014-15 Respectively.

delay in filing the appeals is condoned. 3. The issue involved in both the appeals is identical and the two appeals were heard together. Therefore, these appeals are being disposed of vide this common order. We will take ITA No.800/Ahd/2024 for A.Y. 2014-15 as the lead case. 4. The brief facts of the case are that no return

MR. KANTILAL LAXMICHAND JAIN,AHMEDABAD vs. THE ITO, WARD-1(2)(3), AHMEDABAD

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

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 799 & 800/Ahd/2024 (िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15) बनाम/ Mr. Kantilal Laxmichand Ito Jain Ward - 1(2)(3), Vs. 22 Jakorbal Chamber, Opp. Ahmedabad Madhubaug Panchkuwa, Ahmedabad, Gujarat, 380002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abbpj6013E (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Malay Kalavadia, A.R. ""यथ" क" ओर से/Respondent By : Shri C Dharani Nath, Sr. Dr 19/09/2024 Date Of Hearing Date Of Pronouncement 03/10/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Two Appeals Are Filed By The Assessee Against The Orders Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’), Dated 29.12.2023 & 28.12.2023 For The Assessment Years 2013-14 & 2014-15 Respectively.

delay in filing the appeals is condoned. 3. The issue involved in both the appeals is identical and the two appeals were heard together. Therefore, these appeals are being disposed of vide this common order. We will take ITA No.800/Ahd/2024 for A.Y. 2014-15 as the lead case. 4. The brief facts of the case are that no return

RADHE FINSEC INDIA LTD.,AHMEDABAD vs. THE ITO, WARD-3(1)(2), AHMEDABAD

In the result, the appeal filed by the Assessee allowed for statistical purpose

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T. R. Senthil Kumar (Judicial Member)

249(3) are not fulfilled, and hence, the appeal is treated as time barred. The learned CIT(Appeals) erred in so holding inspite of the fact that the Appellant had filed an affidavit explaining the reasonability of the cause in delay in filing appeal before him by way of affidavit explaining the circumstances due to which the delay occurred

HEMLATA HARAKCHAND SHAH,AHMEDABAD vs. THE ITO, WARD-6(1)(4), AHMEDABAD

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

delay of 22 days is condoned on due consideration of facts of\nassessee's case and owing to causing no perceptible prejudice to other side.\n3. The assessee has raised the following grounds of appeal:\n\"1. In law and in the facts and circumstances of the appellant's case, the Ld. CIT\n(Appeals) has erred in not admitting

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

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

249(4)\nof the Act ignoring fact that appellant has no taxable income\nand accordingly not liable for filing return of income.\n\n6. Ld. NFAC failed to pass order as per the provision of section\n250(6) of the Act and appellant prays that same may be set\naside to the file of CIT (A) / NFAC for readjudication

THE SHUKLATIRTH SEVA SAHAKARI MANDLI LTD.,BHARUCH vs. THE ITO (EXEMPTION) WARD, VADODARA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

Delay Condoned These two appeals have been filed by the Assessee against the separate appellate orders passed by the Ld. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, relating to the Assessment Year 2010-11; i.e. one arising out of the appellate order dated 27.12.2023 passed u/s 250 of the Income

THE SHUKLATIRTH SEVA SAHAKARI MANDLI LTD.,BHARUCH vs. THE ITO (EXEMPTION) WARD, VADODARA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

Delay Condoned These two appeals have been filed by the Assessee against the separate appellate orders passed by the Ld. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, relating to the Assessment Year 2010-11; i.e. one arising out of the appellate order dated 27.12.2023 passed u/s 250 of the Income

HUSENI STATIONERY & PAPER MART,GODHRA vs. THE INCOME TAX OFFICER WARD 1, GODHRA, GODHRA

In the result, appeal filed by the assessee in ITA 1971/Ahd/2024 is allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

B. P. Makwana, Sr. DR Date of Hearing 15.07.2025 28.07.2025 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: These appeals have been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide orders dated

HUSENI STATIONERY & PAPER MART,GODHRA vs. THE INCOME TAX OFFICER WARD 1, GODHRA, GODHRA

In the result, appeal filed by the assessee in ITA 1971/Ahd/2024 is allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

B. P. Makwana, Sr. DR Date of Hearing 15.07.2025 28.07.2025 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: These appeals have been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide orders dated

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

b), 142(1) and show cause notices under section 144 of the Act, there was no compliance from the side of the assessee. 4. In the absence of any response or documentary evidence, the Assessing Officer completed the reassessment ex parte under section 147 read with sections 144 and 144B of the Act on 24.03.2023 and treated cash deposits aggregating

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

b), 142(1) and show cause notices under section 144 of the Act, there was no compliance from the side of the assessee. 4. In the absence of any response or documentary evidence, the Assessing Officer completed the reassessment ex parte under section 147 read with sections 144 and 144B of the Act on 24.03.2023 and treated cash deposits aggregating

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

b), 142(1) and show cause notices under section 144 of the Act, there was no compliance from the side of the assessee. 4. In the absence of any response or documentary evidence, the Assessing Officer completed the reassessment ex parte under section 147 read with sections 144 and 144B of the Act on 24.03.2023 and treated cash deposits aggregating

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

b), 142(1) and show cause notices under section 144 of the Act, there was no compliance from the side of the assessee. 4. In the absence of any response or documentary evidence, the Assessing Officer completed the reassessment ex parte under section 147 read with sections 144 and 144B of the Act on 24.03.2023 and treated cash deposits aggregating

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

b), 142(1) and show cause notices under section 144 of the Act, there was no compliance from the side of the assessee. 4. In the absence of any response or documentary evidence, the Assessing Officer completed the reassessment ex parte under section 147 read with sections 144 and 144B of the Act on 24.03.2023 and treated cash deposits aggregating

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

B)12 of the balance sheet recording discovery of fraud to the tune of Rs.230.65 lakhs spread over F.Ys. 2006-07 to 2011-12 and asserted that no rent had actually been received in the company’s hands, hence nothing was credited in the books. 3 2.4 To verify, the AO issued notices under section 133(6) to the alleged

DHARMENDRA JINENDRA JAIN,AHMEDABAD vs. THE ITO, WARD-1(2)(1), AHMEDABAD

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

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

b) of the Act. Since the said company had been struck off by the MCA, the assessee was called upon to justify the payment and file supporting documents. However, in the absence of explanation, the Assessing Officer held I.T.A No. 1432/Ahd/2025 A.Y. 2018-19 Page No 3 Dharmendra Jinendra Jain vs. ITO that payment to a struck off company could

SHASHANK JAYENDRA RAJPUT,VADODARA vs. THE ITO, WARD-3(1)(2), VADODARA

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

Bench: Dr. B.R.R. Kumar, Vice-Shri Tr Senthil Kumarshashank Jayendra Rajput, The Income Tax Officer, Vs. 122 Kalakunj Society, Ward-3(1)(2), Opp. Rushi Mandap, Vadodara. Karelibaug Water Tank Road, Vadodara-390001. [Pan :Aoipr3247 L] (Appellant) .. (Respondent) Appellant By : Shri Harjotsinh Kassowal, Ar Respondent By: Shri Rohit Aasudani, Sr. Dr Date Of Hearing 10.11.2025 Date Of Pronouncement 13.11.2025

Delay Condoned This appeal is filed by the Assessee against the appellate order dated 27.05.2025 passed by the Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2012-13. 2. On perusal of the records, it is observed that there was a deficiency in the appeal filed in Form No. 35. Consequently, deficiency letters