MINOR HARESH KARSANBHAI PATEL ORAL SPECIFIC DEFERRED FAMILY TRUST,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(2)(2) NOW WARD- 5(3)(1), AHMEDABAD

In the result, the appeal filed by the assesee is partly allowed

Bench: Shri Waseem Ahmedआयकरअपीलसं./Ita No. 863/Ahd/2023 धििाधरणवरध/Asstt. Year: 1982-1983 Minor Haresh Karsanbhai Patel Oral Income Tax Officer, Specific Deferred Family Trust, Vs. Ward-5(2)(2), Nirma House, Ahmedabad. Near Income Tax Circle, Now Ashram Road, Income Tax Officer, Ahmedabad-380009. Ward 5(3)(1), Ahmedabad Pan: Aaath4880P

condone the delay and proceed to adjudicate the issue raised by the assessee on merit. 7. The first issue raised by the assessee in ground number 2 is that the Ld. CIT(A), erred in confirming the order of the AO by not granting interest till the date of refund is issued. 8. The AO in the present case

RAMESH JASUBHAI PATEL,GHATLODIA, AHMEDABAD vs. INCOME TAX OFFICER, PRATYAKSHA KAR BHAVAN AMBAWADI

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar, Accountnat Member आयकर अपील सं / Ita Nos. 436 To 438/Ahd/2024 िनधा%रण वष%/Assessment Year: 2012-13, 2013-14 & 2015-16 बनाम Ramesh Jasubhai Patel, Income Tax Officer, Vs. A/7, Satkar Bungalow, Ward 4(2)(3), Ghatlodia, Ahmedabad Ahmedabad Gujarat-380061 Pan : Akspp 7877 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) िनधा%(रती की ओर से / Assessee By : Shri Prakash D. Shah, Ar *+थ- की ओर से / Revenue By : Smt. Trupti Patel, Sr Dr सुनवाई की तारीख/Date Of Hearing : 20.08.2024 घोषणा की तारीख /Date Of Pronouncement: 22.08.2024

260/- 2,18,900/- Income (Rs.) Section of 144 r.w.s. 147 144 r.w.s. 147 144 r.w.s. 147 Order ITA No. 436 to 438/Ahd/2024 Ramesh Jasubhai Patel Vs. ITO Asst. Year : 2012-13, 2013-14 & 2015-16 2 Date of Order 05/12/2019 05/12/2019 05/12/2019 Assessed 1,33,70,560/- 1,75,74,500/- 76,62,000/- Income (Rs.) Nature of - Unexplained

RAMESH JASUBHAI PATEL,GHATLODIA, AHMEDABAD vs. INCOME TAX OFFICER, PRATYAKSHA KAR BHAVAN, AMBAWADI

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar, Accountnat Member आयकर अपील सं / Ita Nos. 436 To 438/Ahd/2024 िनधा%रण वष%/Assessment Year: 2012-13, 2013-14 & 2015-16 बनाम Ramesh Jasubhai Patel, Income Tax Officer, Vs. A/7, Satkar Bungalow, Ward 4(2)(3), Ghatlodia, Ahmedabad Ahmedabad Gujarat-380061 Pan : Akspp 7877 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) िनधा%(रती की ओर से / Assessee By : Shri Prakash D. Shah, Ar *+थ- की ओर से / Revenue By : Smt. Trupti Patel, Sr Dr सुनवाई की तारीख/Date Of Hearing : 20.08.2024 घोषणा की तारीख /Date Of Pronouncement: 22.08.2024

260/- 2,18,900/- Income (Rs.) Section of 144 r.w.s. 147 144 r.w.s. 147 144 r.w.s. 147 Order ITA No. 436 to 438/Ahd/2024 Ramesh Jasubhai Patel Vs. ITO Asst. Year : 2012-13, 2013-14 & 2015-16 2 Date of Order 05/12/2019 05/12/2019 05/12/2019 Assessed 1,33,70,560/- 1,75,74,500/- 76,62,000/- Income (Rs.) Nature of - Unexplained

RAMESH JASUBHAI PATEL,GHATLODIA, AHMEDABAD vs. INCOME TAX OFFICER, PRATYAKSHA KAR BHAVAN, AMBAWADI

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar, Accountnat Member आयकर अपील सं / Ita Nos. 436 To 438/Ahd/2024 िनधा%रण वष%/Assessment Year: 2012-13, 2013-14 & 2015-16 बनाम Ramesh Jasubhai Patel, Income Tax Officer, Vs. A/7, Satkar Bungalow, Ward 4(2)(3), Ghatlodia, Ahmedabad Ahmedabad Gujarat-380061 Pan : Akspp 7877 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) िनधा%(रती की ओर से / Assessee By : Shri Prakash D. Shah, Ar *+थ- की ओर से / Revenue By : Smt. Trupti Patel, Sr Dr सुनवाई की तारीख/Date Of Hearing : 20.08.2024 घोषणा की तारीख /Date Of Pronouncement: 22.08.2024

260/- 2,18,900/- Income (Rs.) Section of 144 r.w.s. 147 144 r.w.s. 147 144 r.w.s. 147 Order ITA No. 436 to 438/Ahd/2024 Ramesh Jasubhai Patel Vs. ITO Asst. Year : 2012-13, 2013-14 & 2015-16 2 Date of Order 05/12/2019 05/12/2019 05/12/2019 Assessed 1,33,70,560/- 1,75,74,500/- 76,62,000/- Income (Rs.) Nature of - Unexplained

JAYESHBHAI GORDHANBHAI PATEL,ANAND vs. THE ITO, WARD-1(3)(1), PETLAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.71/Ahd/2025 िनधा"रण वष" /Assessment Year : 2011-12 Jayeshbhai Gordhanbhai Patel The Ito बनाम/ Kishan Cowk Ward-1(3)(1) V/S. Piplav, Anand – 388 460 Petlad – 388 450 Gujarat "थायी लेखा सं./Pan: Bixpp 2069 Q (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Darshan Belani, Ar Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 15/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has 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 29/09/2022 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: “1. The Hon’Ble Cit(A) Erred In Law & Facts Of The Case By Upholding The Addition Amounting To Rs.23.30,500/- Made As Unexplained Investments In Case Of The Appellant For Ay 2011-12. 2. The Appellant Reserves The Right To Add/Alter Or Amend Any Of The Ground Of Appeal.” Jayeshbhai Gordhanbhai Patel Vs. Ito Asst. Year : 2011-12

condone the delay of 771 days in filing of the present appeal. 5. The appeal is therefore admitted for adjudication on merits. On Merits 6. The brief facts of the case are that the assessee, Shri Jayeshbhai Gordhanbhai Patel, an individual engaged in agricultural activity, did not file his return of income for Assessment Year 2011-12 within

SNEHA PAWAN AGARWAL,AHMEDABAD vs. ITO WARD 1(1)(3), AHMEDABAD

The appeals are allowed for statistical purposes

delay in filing these appeals is\nhereby condoned. The appeals are thus admitted for adjudication on merits.\n3. Facts of the Case\n3.1 The assessee, an individual engaged in the business of textile trading\nand finance under the proprietary concern M/s Ayush Finance and\nInvestment Company, had filed her regular returns of income for both years\nunder consideration. Subsequently, both

SNEHA PAWAN AGARWAL,AHMEDABAD vs. ITO WARD 1(1)(3), AHMEDABAD

The appeals are allowed for statistical purposes

delay in filing these appeals is\nhereby condoned. The appeals are thus admitted for adjudication on merits.\n3.\nFacts of the Case\n3.1 The assessee, an individual engaged in the business of textile trading\nand finance under the proprietary concern M/s Ayush Finance and\nInvestment Company, had filed her regular returns of income for both years\nunder consideration. Subsequently, both

AMBAR RESOURCES PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

condone the delay by verifying the genuine and sufficient cause faced by the appellant for not filing the appeal within the prescribed time period. The dismissing of the appeal by not considering various factual and legal grounds raised by the appellant. Hence, the order passed is highly unjustifiable and unlawful. 6. The Lrd. Commissioner of Income Tax (E-Appeals

SHRI VIJAY D. PATEL,,AHMEDABAD vs. THE CIT-7,, AHMEDABAD

delay is accordingly condoned. I.T.A No. 2022/Ahd/2015 A.Y. 2008-09 Page No 3 Vijay D. Patel vs. CIT 3. Proceeding to adjudicate the issue before us ,it transpires from the order of the ld. PCIT, that the revisionary power was exercised on the order passed by the Assessing Officer in the case of the assessee in reassessment proceedings

VIRBALA KIRITKUMAR PATEL,VADODARA vs. THE DY.CIT, CIRCLE-5 PRESENT JURISDICTION CIRCLE-2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

delay is hereby condoned, in the interest of justice. 3. The Assessee has taken the following grounds of appeal:- “1. In law and on the facts and in the circumstances of the case, the order passed u/s 250 of the Act by Ld. CIT (A) is arbitrary, erroneous, contrary to the provisions of law and on facts

ACTIVE ALLUMINIUM PRIVATE LIMITED,AHMEDABAD vs. ACIT, CIRCLE 1(1)(1), AHMEDABAD, AHMEDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

condoned on due consideration of facts and owing to smallness of delay causing no perceptible prejudice to other side. 4. The brief facts of the case are that the assessee filed its return of income for A.Y. 2016-17 on 28.07.2016, declaring a loss of Rs. 49,34,147/-. The assessee, engaged in the business of manufacturing aluminum sections, declared

MOHD TAHIR MOHD BASIR SHAIKH,AHMEDABAD vs. JCIT, RANGE-6(1),, AHMEDABADF

In the result, appeal of the assessee is dismissed

Bench: Smt.Annapurna Guptaasstt.Year : 2010-11 Mohd Tahir Mohd Basir Shaikh Jcit, Range-6(1) 15, Gulista Vs Ahmedabad. Apartment, Lal Mill Char Rasta Rakhial Ahmedabad 380 021. Pan : Apyps 3093 J

delay condonation was filed by the assessee despite direction to do so. Even direction of the Registry to file legible copy of penalty order passed under section 271E of the Act, under challenge was not filed by the assessee. Appeal thereafter listed on several occasions starting from 7.2.2020 to 20.9.2022 and only two occasions i.e. 11.8.2021 and 26.10.2021 assessee

GUJARAT URJA VIKAS NIGAM LTD,VADODARA vs. THE ACIT, CIRECLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal filed by the Revenue is partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

condone such delay in preferring appeal before us. Both appeals are, therefore admitted. ITA No. 318/Ahd/2020 (A.Y. 2016-17):- 3. The Grounds of appeal raised by the assessee are as under: “1.0 The learned Commissioner of Income Tax (Appeals) erred in law and on facts has held to consider the interest on loans raised by erstwhile GEB for the purpose

SHRI MUKESH RASIKLAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-9, NOW CIRCLE-4(2),, AHMEDABAD

In the result, the appeals filed by the assessee are hereby dismissed

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

260 1993-94 Rs.22,440/- Rs. 19,58,540/- Being aggrieved by the addition made in the appellant's total income, the assessee has filed this appeal. As this is second round of proceedings (once went upto Hon'ble ITAT & setaside to AO). The issues related to direction of the Hon'ble ITAT. compliance by the AO & objections

SHRI MUKESH RASIKLAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-9, NOW CIRCLE-4(2),, AHMEDABAD

In the result, the appeals filed by the assessee are hereby dismissed

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

260 1993-94 Rs.22,440/- Rs. 19,58,540/- Being aggrieved by the addition made in the appellant's total income, the assessee has filed this appeal. As this is second round of proceedings (once went upto Hon'ble ITAT & setaside to AO). The issues related to direction of the Hon'ble ITAT. compliance by the AO & objections