TEJAS KARSHANBHAI DARI,AHMEDABAD vs. THE ITO, WARD-5(1)(1), AHMEDABAD

In the result, appeal of the assessee is allowed

35, the assessee also filed an application for condonation of delay citing the below reasons for delay in filing appeal: “The assessee has immediately approached the consultant once he received the order raising whooping demand of Rs 26 lac as he was fully dependent on his consultant in the tax matter and he himself does not know the legal intricacies

WORLD TRADE IMPEX LTD.,,BARODA vs. THE ACIT.,CIRCLE-4,, BARODA

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

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

condone the delay occurred in filing the impugned appeal by the assessee and proceed to hear the appeal on merit for the adjudication. ITA nos.1580/AHD/2016 & 639/Ahd//2012 A.Y. 2003-04 7 6. The first issue raised by the assessee is that the learned CIT(A) erred in confirming the addition of Rs. 70,50,096/- on account of cessation

M/S. WORLD TRADE IMPEX LTD.,,BARODA vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, CIRCLE-5,, BARODA

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

Bench: Ms Suchitra Kamble & Shri Waseem Ahmed

condone the delay occurred in filing the impugned appeal by the assessee and proceed to hear the appeal on merit for the adjudication. ITA nos.1580/AHD/2016 & 639/Ahd//2012 A.Y. 2003-04 7 6. The first issue raised by the assessee is that the learned CIT(A) erred in confirming the addition of Rs. 70,50,096/- on account of cessation

M/S. S S STRIPS PVT. LTD,AHMEDABAD vs. THE DCIT, CIRCLE-4(1)(1), AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri B.M. Biyaniassessment Year: 2012-13 M/S. S.S. Strips Pvt. Ltd. Dcit, Shyam Villa-2, Circle 4(1)(1), Opp. Krishna Bungalows, Ahmedabad Nr. Gala Gym Khana Club, Vs. Bopal Police Station Road, Bopal, Ahmedabad (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcs 0943 L Assessee By Shri Kishore Goyal, Ar Revenue By Shri S.S. Shukla, Sr. Dr Date Of Hearing 10.03.2022 Date Of Pronouncement 25.05.2022

35-Column No. 15, the assessee has stated as under: “We have submitted Reason of Condonation for Delay in Hard Copy on 18.04.2017. Kindly refer the submission and reason for condonation of delay.” However, not finding the condonation of delay application of the assessee on record, the Ld. CIT(A) concluded that the assessee has not adduced any reason

AXIOMATIC ITECH PVT. LTD.,AHMEDABAD vs. THE ITO, WARD-1(1)(4), AHMEDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

section 35(1)(ii) and dismissed the appeal. 5. The assessee is in appeal before us against the order passed by CIT(Appeals) dismissing the appeal of the assessee. Application for condonation of delay

ASH EDUCATION TRUST,MEHSANA vs. THE DY.CIT, CIRCLE-1 (EXEMPTION), AHMEDABAD

The appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

delay in filing a statutory form is condoned under Section 119(2)(b) by the appropriate authority, such condonation relates back to the original date of filing of the return and cures the technical defect ab initio by giving it retroactive effect. The effect of condonation is to treat the procedural lapse as if it had never occurred, thereby restoring

TIKI TAR INDUSTRIES BARODA LTD,VADODARA vs. THE PR. CIT-2, VADODARA

In the result, the appeal of the assessee is allowed as above

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year :2014-15 Tiki Tar Industries Baroda Ltd. Pr.Cit-2 8Th Floor, Neptune Tower Vs Vadodara. Baroda Productivity Council Alkapuri, Vadodara Pan : Aadct 8382 Q

delay in filing the present appeal is accordingly condoned. 8. We shall now proceed to adjudicate the appeal before us on merit. 7 9. The grounds of appeal filed by the assessee are not in consonance with the Rule 8 of the Income Tax (Appellate Tribunal) Rules, 1963, as they are a blend of descriptive and argumentative contents.In fact,these

ELECTRONICS & QUALITY DEVELOPMENT CENTRE,GANDHINAGAR vs. CPC, BENGALURU CURRENT JURIS. -THE DY.CIT, (EXEMPTION), CIRCLE-1, AHMEDABAD

In the result, the appeal filed by the Assessee is allowed

Bench: Ld. Pcit, Which Was Pending Consideration. Therefore Assessee Filed Appeal Before Ld. Cit(A) Which Was Dismissed Stating That The Ld. Cit(A) Does Not Have The Power To Condone The Delay, Thereby Confirmed The Addition Made By Cpc.

section 12AA of the I.T. Act. 3. The solitary issue in this appeal is late filing of Form 10B thereby exemption u/s. 11 of the Act was disallowed while processing the return u/s. 143(1) of the Act by the CPC. The assessee filed condonation of delay of 35

ASH EDUCATION TRUST,MEHSANA vs. THE DY. CIT, CIRCLE-1 (EXEMPTION), AHMEDABAD

delay in filing of Form 10B had been condoned by the jurisdictional\nCIT(E), exemption under Section 11 of the Act should not have been\ndenied to the assessee. In our considered view, Ld. CIT(A) should have\ntaken a judicial approach, looking into the assessee's set of facts and ought\nnot to have denied grant of exemption under

CAT COSMETICS AND HEALTHCARE PVT. LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD 1(1)(3), AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

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

section 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2012-13. I.T.A No. 1189/Ahd/2024 A.Y. 2012-13 Page No 2 CAT Cosmetics And Healthcare Pvt. Ltd. vs. ITO 2. The Grounds of Appeal raised by the assessee reads as under: Your appellant being aggrieved by the order of Ld. Commissioner

YOGESH JASHUBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(4) NOW WARD- 1(2)(1), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.158/Ahd/2023, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.159/Ahd/2023, Asst.Year 2011-12 Yogesh Jashubhai Patel, The Income Tax Officer Harivallabh Society बनाम/ Ward-3(4) V/S. Naroda Now Ward-1(2)(1) Opp. Devi Cinema Ahmedabad – 380 051 Ahmedabad – 382 345 "थायी लेखा सं./Pan: Audpp 9058 L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have 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 06/01/2023 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 In Ita No.158/Ahd/2023:

section 143(3) was passed on 28.03.2014, while the appeal was electronically filed only on 19.01.2022, which resulted in a delay of more than seven years. In Form No. 35, the assessee stated that he was a Non-Resident Indian (NRI) and had come to India recently, whereupon he found the assessment and ITA Nos.158 & 159/Ahd/2023 Yogesh Jashubhai Patel

YOGESH JASHUBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(4) NOW WARD- 1(2)(1), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.158/Ahd/2023, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.159/Ahd/2023, Asst.Year 2011-12 Yogesh Jashubhai Patel, The Income Tax Officer Harivallabh Society बनाम/ Ward-3(4) V/S. Naroda Now Ward-1(2)(1) Opp. Devi Cinema Ahmedabad – 380 051 Ahmedabad – 382 345 "थायी लेखा सं./Pan: Audpp 9058 L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have 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 06/01/2023 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 In Ita No.158/Ahd/2023:

section 143(3) was passed on 28.03.2014, while the appeal was electronically filed only on 19.01.2022, which resulted in a delay of more than seven years. In Form No. 35, the assessee stated that he was a Non-Resident Indian (NRI) and had come to India recently, whereupon he found the assessment and ITA Nos.158 & 159/Ahd/2023 Yogesh Jashubhai Patel

SHREE NITYANANDSWAMI EDUCATION TRUST,DHARMAJ TARAPUR ROAD NAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, DCIT (EXEMPTION) AHMEDBAD

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

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

condoning the delay of 91 days in filing of the appeal. He explained that the reason for delay was duly explained in Form No. 35. The assessee had filed the application under Section

BHARATKUMAR SOMABHAI PATEL,BANASHKANTHA vs. THE ITO, WARD-4, PALANPUR

In the result, the appeal filed by the Assessee is dismissed as in limine

35 filed by the assessee, it is noticed that the date of service of the penalty order is stated as 07.12.2012, but the appeal is filed on 27.02.2019 which is more than 7 years. Therefore the Ld. CIT(A) held as follows: 5.1. The application of the appellant regarding condonation of delay in filing the present appeal has been duly

SOLEONE TRADELINKS PRIVATE LIMITED,AHMEDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1), AHMEDABAD, CIRCLE 4(1)(1), AHMEDABAD

In the result, the appeal filed by the assessee is hereby dismissed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

sections 272A(1)(d) and 270A of the Act, were also initiated. 4. In appeal, CIT(Appeals) dismissed the appeal filed by the assessee, on the ground of the inordinate delay of 687 days in filing the appeal. Although an Affidavit for condonation of delay was submitted before CIT(Appeals) stating that delay was on account of mistake

TAHERALI ZABUAWALA,VADODARA vs. DCIT, CIRCLE-2(1)(1), VADODARA

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condone the delay in filing the appeal in the prescribed form 35.” 3. The brief facts of the case are that the assessee is an individual who filed his return of income for Assessment Year 2013-14 on 20.03.2014 declaring a total income of Rs.5,60,890/-. During the course of assessment proceedings, the Assessing Officer took note

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

delay of 2074 days in filing the appeal is condoned and the appeal is admitted for adjudication on merits. 34. On merits, the counsel for the assessee submitted that for the aforesaid reasons, the assessee could not cause appearance before CIT(Appeals) who passed the order on ex-parte basis. The counsel for the assessee sought an opportunity of hearing

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

delay of 2074 days in filing the appeal is condoned and the appeal is admitted for adjudication on merits. 34. On merits, the counsel for the assessee submitted that for the aforesaid reasons, the assessee could not cause appearance before CIT(Appeals) who passed the order on ex-parte basis. The counsel for the assessee sought an opportunity of hearing

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

delay of 2074 days in filing the appeal is condoned and the appeal is admitted for adjudication on merits. 34. On merits, the counsel for the assessee submitted that for the aforesaid reasons, the assessee could not cause appearance before CIT(Appeals) who passed the order on ex-parte basis. The counsel for the assessee sought an opportunity of hearing