SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

condoned by Ld. CIT(A) in his order). The assessee himself has not availed legal remedy available to it within stipulated time frame and hence now cannot take a plea that Ld. CIT(A) has not passed order within reasonable time, when such delay in passing of order was occasioned by the assessee. 53. In the result Ground

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

condoned by Ld. CIT(A) in his order). The assessee himself has not availed legal remedy available to it within stipulated time frame and hence now cannot take a plea that Ld. CIT(A) has not passed order within reasonable time, when such delay in passing of order was occasioned by the assessee. 53. In the result Ground

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

condoned by Ld. CIT(A) in his order). The assessee himself has not availed legal remedy available to it within stipulated time frame and hence now cannot take a plea that Ld. CIT(A) has not passed order within reasonable time, when such delay in passing of order was occasioned by the assessee. 53. In the result Ground

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

condoned by Ld. CIT(A) in his order). The assessee himself has not availed legal remedy available to it within stipulated time frame and hence now cannot take a plea that Ld. CIT(A) has not passed order within reasonable time, when such delay in passing of order was occasioned by the assessee. 53. In the result Ground

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

condoned by Ld. CIT(A) in his order). The assessee himself has not availed legal remedy available to it within stipulated time frame and hence now cannot take a plea that Ld. CIT(A) has not passed order within reasonable time, when such delay in passing of order was occasioned by the assessee. 53. In the result Ground

DCIT CIRCLE GANDHINAGAR, GANDHINAGAR vs. SHRI UMIYA CO OPERATIVE CREDIT SOCIETY LTD LINCH, GANDHINAGAR

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

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

sections 271D and E of the Act, 1961, we are of the opinion that there is no legal infirmity in the impugned orders of the CIT (Appeals) and the Tribunal requiring any interference by this Court. 18. In view of the foregoing reasons, no question of law much less any substantial question of law proposed or otherwise arises from

DCIT, CIRCLE GANDHINAGAR, GANDHINAGAR vs. SHRI UMIYA CO OPERATIVE CREDIT SOCIETY LTD LINCH, GANDHINAGAR

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

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

sections 271D and E of the Act, 1961, we are of the opinion that there is no legal infirmity in the impugned orders of the CIT (Appeals) and the Tribunal requiring any interference by this Court. 18. In view of the foregoing reasons, no question of law much less any substantial question of law proposed or otherwise arises from

MAHESHKUMAR LALJIDAS PATEL,VISNAGAR vs. INCOME TAX OFFICER, WARD 1, PATAN

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

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal, Zthe Income Tax Officer Maheshkumar Laljidas Patel, Vs. Ward-1, Market Yard Visnagar, Patan. Visnagar-384315. [Pan :Agtpp7220 Q] (Appellant) (Respondent) .. Appellant By : Shri Vipul Gohil, Ar Respondent By: Shri Prateek Sharma, Sr. Dr Date Of Hearing 05.08.2025 Date Of Pronouncement 25.08.2025 O R D E R Per Dr. B.R.R. Kumar, Vice-:- Delay Condoned

Delay Condoned The present appeal filed by the assessee is directed against order dated 09.01.2024 passed by the Learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)” in short], arising out of penalty order under Sections 271D

NIRANJANBHAI SHANKARBHAI PATEL,VADODARA vs. THE ITO, WARD-1(2)(2), VADODARA

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

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)

Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2019-20. 2. The grounds of appeal raised by the assessee are as under: “1. The ld CIT(A) has erred in dismissing the appeal of the appellant on the ground of delay and bad in law and therefore requires

MAHESHKUMAR LALJIDAS PATEL,VISNAGAR vs. INCOME TAX OFFICER, WARD 1 PATAN, PATAN

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

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalthe Income Tax Officer Maheshkumar Laljidas Patel, Vs. Ward-1, Market Yard Visnagar, Patan. Visnagar-384315. [Pan :Agtpp7220 Q] (Appellant) .. (Respondent) Appellant By : Shri Vipul Gohil, Ar Respondent By: Shri Prateek Sharma, Sr. Dr Date Of Hearing 05.08.2025 Date Of Pronouncement 25.08.2025 O R D E R Per Dr. B.R.R. Kumar, Vice-:- Delay Condoned

Delay Condoned The present appeal filed by the assessee is directed against order dated 09.01.2024 passed by the Learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)” in short], arising out of penalty order under Sections 271E of the Income-tax Act, 1961 [“the Act”] for Assessment Year 2013-14. 2. The submissions