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

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

WELSPUN PROJECTS LTD.(FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.),BARODA vs. THE INCOME TAX OFFICER, WARD-4(1), BARODA

In the result, both appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1864/Ahd/2013 "नधा"रण वष"/Assessment Year: 2005-06 & "नधा"रण वष"/Assessment Year: 2006-2007 Welspun Projects (Formerly Known Ito, Ward-4(1) As Msk Projects (India) Ltd. Vs Baroda. 707-708, Sterling Centre R.C.Dutt Road, Alkapuri Baroda 390 005. Pan : Aabcm 4107 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vartik Chokshi With Shri Biren Shah, Ar Revenue By : Smt.Aparna M. Agrawal, Dr

249 of Income Tax Act, which provides powers to the ld.Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon’ble High Court as well as before the Hon’ble Supreme Court

WELSPUN PROJECTS LTD.(FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.),BARODA vs. THE DY.CIT, RANGE-4,, BARODA

In the result, both appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1864/Ahd/2013 "नधा"रण वष"/Assessment Year: 2005-06 & "नधा"रण वष"/Assessment Year: 2006-2007 Welspun Projects (Formerly Known Ito, Ward-4(1) As Msk Projects (India) Ltd. Vs Baroda. 707-708, Sterling Centre R.C.Dutt Road, Alkapuri Baroda 390 005. Pan : Aabcm 4107 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vartik Chokshi With Shri Biren Shah, Ar Revenue By : Smt.Aparna M. Agrawal, Dr

249 of Income Tax Act, which provides powers to the ld.Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon’ble High Court as well as before the Hon’ble Supreme Court

M/S. BRIJLAXMI LEASING & FINANCE LTD.,,BARODA vs. THE ACIT, CIRCLE-1(1),, BARODA

In the result, appeal of the assessee in ITA No

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

B” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 858 & 859/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2003-04) M/s. Brijlaxmi Leasing & Asstt. Commissioner of बनाम/ Finance Ltd. Income Tax Vs. 204, Sterling Centre, R. C. Circle-1(1), Dutt Road, Baroda -390007 Baroda - 390007 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCB9524F

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

BANYAN & BERRY ALLOYS LTD.,,AHMEDABAD vs. ASSTT. COMMISSIONER OF INCOME TAX (OSD),, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Ms Madhumita Royअपील सं./Ita No.2009/Ahd/2015 "नधा"रण वष"/Asstt. Year:2006-2007

4. When the matter was called for hearing against the order of the CIT(A), the learned AR for the assessee appeared alongwith Director of the assessee. It was pointed out that the delay is supported by an application for condonation of delay in filing appeal. The learned AR for the assessee referred to the facts as noted

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

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(1), AHMEDABAD

Appeals of the assessee are allowed for statistical purpose

Bench: Shri Rajpal Yadav, Vice- & Shri Pradip Kumar Kedia

delay is concerned, it is to be taken up after the first hurdle is removed. 3. We have concluded the hearing with the assistance of both the representatives; but, in order to satisfy ourselves prima facie as to whether the assessee has paid the taxes or not so that we can remit the issue for verification and adjudication

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(1), AHMEDABAD

Appeals of the assessee are allowed for statistical purpose

Bench: Shri Rajpal Yadav, Vice- & Shri Pradip Kumar Kedia

delay is concerned, it is to be taken up after the first hurdle is removed. 3. We have concluded the hearing with the assistance of both the representatives; but, in order to satisfy ourselves prima facie as to whether the assessee has paid the taxes or not so that we can remit the issue for verification and adjudication

MANJUDEVI R. SOMANI,AHMEDABAD vs. THE INCXOME TAX OFFICER, WARD-11(4), NOW WARD-5(3)(4), AHMEDABAD

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

b) of sub-section (2) of section 249 by the Finance Act, 2016, w.e.f. 1-4-2017 : Provided further that where an application has been made under sub- section (1) of section 270AA, the period beginning from the date on which the application is made, to the date on which the order rejecting the application is served on the assessee

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

SALIM VALIMOHAMAND MEMAN,AHMEDABAD vs. THE ITO, WARD-6(1)(5), AHMEDABAD

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

Bench: Shri Pramod Kumar, Hon’Ble Vice- & Shri Rajpal Yadav, Hon’Ble

4, Sahajanad Society Vs Danilimda Ahmedabad. PAN : ACBPM 7325 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Varis V. Isani, AR Revenue by : Shri Vinod Tanwani, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 15/07/2019 घोषणा क" तार"ख /Date of Pronouncement: 26/07/2019 आदेश/O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER Assessee is in appeal before

SHRI GAURAV VINODBHAI MITRA,AHMEDABAD vs. ITO, WARD-5(2)(2), AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Ms.Annapurna Gupta

b) of the I.T. Act is initiate and assessment is made exparte on the basis of Reason for scrutiny selection "Large investment in property compared to Total Income and Capital Gains consideration in ITR is less than sale of property reported in A-'R'?; Thereafter, as per ITS Data the assessee has made Investment in Immovable Property of Rs.1

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