ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. KUNJ INFRASTRUCTURE PVT. LTD.,, AHMEDABAD

In the result, the appeals of the Revenue stand dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.1809-1810/Ahd/2017 आयकर अपील सं./Ita No.2854/Ahd/2016 With C.O. 13/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T, M/S.Kunj Infrastructure Pvt. Ltd., 4Th Floor, Zodiac Plaza, Cirle-2(1)(2), Vs. Ahmedabad. St. Xaviers Corner, Navrangpura, Ahmedabad-380009. Pan: Aadck1900D

condone the delay. Accordingly, we proceed to adjudicate the issue on merit. The assessee in the first ground of CO has challenged the proceedings under section 147 of the Act which was based on the information received from the Invetigation wing. 5. At the outset the learned counsel for the assessee submitted that he has been instructed not to press

ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. M/S. KUNJ INFRASTRUCTURE PVT. LTD.,, AHMEDABAD

In the result, the appeals of the Revenue stand dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos.1809-1810/Ahd/2017 आयकर अपील सं./Ita No.2854/Ahd/2016 With C.O. 13/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T, M/S.Kunj Infrastructure Pvt. Ltd., 4Th Floor, Zodiac Plaza, Cirle-2(1)(2), Vs. Ahmedabad. St. Xaviers Corner, Navrangpura, Ahmedabad-380009. Pan: Aadck1900D

condone the delay. Accordingly, we proceed to adjudicate the issue on merit. The assessee in the first ground of CO has challenged the proceedings under section 147 of the Act which was based on the information received from the Invetigation wing. 5. At the outset the learned counsel for the assessee submitted that he has been instructed not to press

DCIT(EXEMPTIONS), CIRCLE-2, AHMEDABAD, AHMEDABAD vs. SURAT URBAN DEVELOPMENT AUTHORITY, SURAT

In the result, the appeals filed by the Revenue in ITA Nos

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

condone the delay of 285 days in filing the above appeals. 2.1 The brief facts of the case is that the Assessee is an Autonomous Body which is established under 22 of the Gujarat Town Planning and Urban Development Act, 1976 (XXVII of 1976) and Rules made thereunder carrying Planned Development of areas as defined and designed by the Government

DCIT(EXEMPTIONS), CIRCLE-2, AHMEDABAD, AHMEDABAD vs. SURAT URBAN DEVELOPMENT AUTHORITY, SURAT

In the result, the appeals filed by the Revenue in ITA Nos

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

condone the delay of 285 days in filing the above appeals. 2.1 The brief facts of the case is that the Assessee is an Autonomous Body which is established under 22 of the Gujarat Town Planning and Urban Development Act, 1976 (XXVII of 1976) and Rules made thereunder carrying Planned Development of areas as defined and designed by the Government

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

M/S. SHIVAM DEVELOPERS,GANDHINAGAR vs. THE DCIT, MEHSANA CIRCLE, MEHSANA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : 2012-13 M/S.Shivam Developers The Dy.Cit Plot No.C/1, 1301, Phase-I Vs Mehsana Circle Gidc, Chhatral, Tal.Kalol Mehsana Dist. Gandhinagar – 382 229 Pan: Abwfs 4815 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Hardik Vora, Ar & Shri Daivat Bhatt, Ar Revenue By : Shri Ashesh R. Rewar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 17/04/2024 घोषणा क" तार"ख /Date Of Pronouncement: 24/04/2024 आदेश/O R D E R Per Makarand V. Mahadeokarthe Present Appeal Has Been Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Gandhinagar, Ahmedabad [Hereinafter Referred To As “Cit(A)” In Short] Arising In The Matter Of Assessment Order Passed Under S. 143(3) R.W.S. 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Relevant To The Assessment Year (Ay) 2012-13. 2. The Assessee Has Raised Following Grounds Of Appeal: M/S.Shivam Developers Vs. Dcit Mehsana Asst. Year : 2012-13

delay in filing of the present appeal is hereby condoned. Facts of the case: 5. The brief facts of the case are that the assessee is a partnership-firm engaged in the business of real estate development. As per the information available with the I&CI Wing of Department, it was found that the assessee had purchased non-agricultural land

PARESHKUMAR PUNAMCHAND SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-2(2)(4), AHMEDABAD

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

Bench: Shri Ramit Kochar (Accountant Member)

condone the delay and proceed to adjudicate the appeal on merits in accordance with law. Reference is drawn to the decision of Hon’ble Supreme Court in the case of Collector of Land Acquisition, Anantnag v. Mst. Katiji (1987 AIR 1353(SC)). 3. The grounds of appeal raised by the assessee in memo of appeal filed with ITAT, reads

ITO, WARD - 4(1)(1), AHMEDABAD , AHMEDABAD vs. SHREE GAYATRI COTTEX ENGINEERS PVT. LTD., AHMEDABAD

In the result the appeal of the Revenue is partly allowed for statistical purpose

Bench: Shri T R Senthil Kumar & Shri Narendra Prasad Sinha

delay in filing the cross objection is condoned. 3. The brief facts of the case are that the assessee had filed its return of income for A.Y. 2021-22 declaring income of Rs. 13,76,71,580/-. The case was selected for complete scrutiny under CASS. In the course of assessment various additions were made by the Assessing Officer

SHREE NARAYAN CULTURAL MISSION ,VADODARA vs. CIT (EXEMPTION), AHEMDABAD

In the result, the appeal is allowed for statistical purposes

condone the delay on account of smallness of the period\nof delay in filing of present appeal causing no perceptible prejudice\nto the Revenue and in the interest of justice.\n4. The brief facts of the case are that the assessee/applicant trust,\nShree Narayana Cultural Mission filed an application in Form No.\n10AB seeking approval under sub-clause