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

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)

271E, I.T.A 1932 & 1933/Ahd/2025 A.Y: 2016-17 5 DCIT Vs. Shri Umiya Cooperative Credit Society Ltd. section 271F, section 271FA, 99[section 271FAB.] section 271FB, section 271G, 1[section 271GA,J 2[section 271GB,] section 271H, 3 section 271-1], 4[section 271J,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A

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)

271E, I.T.A 1932 & 1933/Ahd/2025 A.Y: 2016-17 5 DCIT Vs. Shri Umiya Cooperative Credit Society Ltd. section 271F, section 271FA, 99[section 271FAB.] section 271FB, section 271G, 1[section 271GA,J 2[section 271GB,] section 271H, 3 section 271-1], 4[section 271J,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A

M/S. NEESA TECHNOLOGIES LTD,AHMEDABAD vs. THE DCIT CENTRAL CIRCLE-2(2), AHMEDABAD

In the result, the appeal is dismissed as not entertained

271E of the Act for A.Y 2014-15. 2. At the outset itself, Ld.counsel for the assessee contended that the grievance of the assessee in both the appeals is the same. He pointed out that in both the cases, the appeal of the assessee was dismissed by the ld. CIT(A) by not condoning the delay in filing appeal before

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

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