ALANG STEEL RECYCLING PRIVATE LIMITED,BHAVNAGAR vs. THE PR. CIT-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalalang Steel Recycling The Pr. Cit-1, Private Limited Vs. Ahmedabad – 380 015 Ground Floor, Shop No.G-1 Sukun-1, Bhilwara Circle Bhavnagar – 364 001 [ Pan: Aamca 4837 A ] (Appellant) .. (Respondent) Assessee Represented By : Shri Parimalsinh B. Parmar, Ar Revenue Represented By : Shri R.P. Rastogi, Cit-Dr 08.12.2025 Date Of Hearing Date Of Pronouncement 16.01.2026

37 as against section 69C r.w.s. 115BBE of the Act in relation to the solitary addition made while framing the assessment cannot be a ground to invoke provisions of section 263 of the Act. 4. The Ld. PCIT has erred, both in law and on facts, in not appreciating that provisions of section 263 could not have been invoked

BANYAN & BERRY ALLOYS LTD.,,AHMEDABAD vs. ASSTT. COMMISSIONER OF INCOME TAX (OSD),, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Ms Madhumita Royअपील सं./Ita No.2009/Ahd/2015 "नधा"रण वष"/Asstt. Year:2006-2007

37,500/- the return was ultimately finalized in scrutiny proceeding by the Ld.AO by making addition of Rs.12,39,230/- to the total income of the assessee by disallowing the Guest House Expenditure claimed to have been incurred by the assessee. An appeal before the Ld.CIT(A) was filed against the said order by the assessee which was disposed

ASSOCIATION OF INDIA PANELBOARD MANUFACTURER,AHMEDABAD vs. THE DCIT CPC , BENGLURU

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

37,628/- was applied towards the object of the trust, whereas Rs. 46,62,372/- was applied as per clause (2) of Section 11 of the Act. The assessee received a communication from the Assessing Officer informing the assessee has not filed the Audit Report. Immediately thereafter, the assessee realized its mistake and filed the Audit Report in Form

HIMANSHU BHOGILAL PATEL,AHMEDABAD vs. ITO, WARD-5(2)(1), AHMEDABAD

In the result, assessee’s appeal is allowed for statistical purposes

Bench: Shri Pradip Kumar Kedia & Ms. Madhumita Roy

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2010-11. 2. The fact relating to the case is this that there is a delay of 37 days in filing the first appeal before the Ld. CIT(A). The appellant, therefore, made an application for condonation

THE VISNAGAR NAGRIK SAHAKARI BANK LTD.,MEHSANA vs. THE ACIT, CIRCLE-GANDHINAGAR (PREVIOUSLY DCIT, PATAN CIRCLE, PATAN), GANDHINAGAR

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.738, 1414 & 1415/Ahd/2025 िनधा"रण वष" /Assessment Years : (2013-14, 2014-15 & 2015-16) The Visnagar Nagarik Sahakari The Assistant Commissioner Bank Ltd.,(Under Liquidation) बनाम Of Income Tax, / Market Yard, Circle Gandhinagar. V/S. Visnagar, (Previously Dcit, Mehsana-384315, Patan Circle, Patan) "थायी लेखा सं./Pan: Aaaft8764C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri A P Nanavaty, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 19/08/2025 घोषणा की तारीख /Date Of Pronouncement: 26/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] These Three Appeals By The Assessee Are Directed Against The Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “The Cit(A)”], All Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], Arising From The Assessments Framed By The Assistant / Deputy Commissioner Of Income-Tax, Circle, Patan [Hereinafter Referred To As “The Assessing Officer Or Ao”] Under Section 143(3) Of The Act.

condonation of delay however also examined the matter on merit and dismissed the appeal. For other two assessment years also the CIT(A) dismissed the appeal of the assessee on merit. The assessee raised multiple grounds before CIT(A). In the first ground, it was contended that the AO had erred in disallowing deduction under section 80P amounting

THE VISNAGAR NAGRIK SAHAKARI BANK LTD (UNDER LIQUIDATION),MEHSANA vs. THE ACIT, CIRCLE-GANDHINAGAR (PREVIOUSLY DCIT, PATAN CIRCLE, PATAN), GANDHINAGAR

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.738, 1414 & 1415/Ahd/2025 िनधा"रण वष" /Assessment Years : (2013-14, 2014-15 & 2015-16) The Visnagar Nagarik Sahakari The Assistant Commissioner Bank Ltd.,(Under Liquidation) बनाम Of Income Tax, / Market Yard, Circle Gandhinagar. V/S. Visnagar, (Previously Dcit, Mehsana-384315, Patan Circle, Patan) "थायी लेखा सं./Pan: Aaaft8764C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri A P Nanavaty, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 19/08/2025 घोषणा की तारीख /Date Of Pronouncement: 26/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] These Three Appeals By The Assessee Are Directed Against The Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “The Cit(A)”], All Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], Arising From The Assessments Framed By The Assistant / Deputy Commissioner Of Income-Tax, Circle, Patan [Hereinafter Referred To As “The Assessing Officer Or Ao”] Under Section 143(3) Of The Act.

condonation of delay however also examined the matter on merit and dismissed the appeal. For other two assessment years also the CIT(A) dismissed the appeal of the assessee on merit. The assessee raised multiple grounds before CIT(A). In the first ground, it was contended that the AO had erred in disallowing deduction under section 80P amounting

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

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 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

CHIRAG BALKRISHNA PATEL,PANCHMAHAL vs. THE INCOME TAX OFFICER, WARD-1 (PREVIOUSLY WARD-3(1)(2) VADODARA), GODHRA

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

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : 2017-18 Chirag Balkrishna Patel Income Tax Officer, 15, Adarsh Society, Vs Ward-1, Godhra Vadodara Road, (Previous, Ito, Ward-3(1)(2), Halol, 389350 Vadodra) Gujarat Pan: Butpp1753 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Jigar Adhiyaru, Ar Revenue By : Shri N.J. Vyas, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 16/05/2024 घोषणा क" तार"ख /Date Of Pronouncement: 31/05/2024 आदेश/O R D E R Per Makarand V. Mahadeokarthis Appeal Is Filed By The Assessee Against The Order Dated 31-10-2023 Passed By The Commissioner Of Income Tax (Appeals) – [National Faceless Appeal Centre (Nfac)] (Hereinafter Referred As “Cit(A)”) Which Was Preferred By The Assessee Against The Order Passed By The Assessing Officer (Hereinafter Referred As “The Ao”) Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As “The Act”).

section 143(3) of the Income Tax Act, 1961 (hereinafter referred as “the Act”). 2. Assessee has taken following Grounds of the appeal before us: Chirag Balkrishna Patel. vs. ITO Asst. Year : 2017-18 2 1. The ld. CIT(A) on the facts and in the circumstances of the case and in law has grossly erred in not condoning

MANJUDEVI R. SOMANI,AHMEDABAD vs. THE INCXOME TAX OFFICER, WARD-11(4), NOW WARD-5(3)(4), AHMEDABAD

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

37 taxmann.com 137 is significant which is in favour of the revenue holding that by adopting a liberal view in condoning delay is one of the guiding principles in the realm of belated appeals, but liberal approach cannot be equated with a license to file appeals at will-disregarding the time-limits fixed by the Statutes; The behavior

SHRI GAURAV VINODBHAI MITRA,AHMEDABAD vs. ITO, WARD-5(2)(2), AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Ms.Annapurna Gupta

condonation of delay, 4 then the issue on merit were required to be relegated to the file of the Revenue authorities; but in order to appraise ourselves about the genuine hardship of the assessee, and how Revenue authorities have exercised their power for assessing income, we deem it appropriate to take brief note of the explanation of the assessee

BABUBHAI PUNMAJI GEHLOT,AHMEDABAD vs. THE ITO, WARD-5(3)(3), AHMEDABAD

The appeals of the assessee are allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

condone the delay in filing of appeal before learned CIT(A). 3. The Appellant craves leave to add, alter and amend any of the Grounds of Appeal on or before the hearing of the appeal.” 3. The brief facts of the case are that the assessee is an individual and is engaged in the business of trading of grains, grams

BABUBHAI PUNMAJI GEHLOT,AHMEDABAD vs. THE ITO, WARD-5(3)(3), AHMEDABAD

The appeals of the assessee are allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

condone the delay in filing of appeal before learned CIT(A). 3. The Appellant craves leave to add, alter and amend any of the Grounds of Appeal on or before the hearing of the appeal.” 3. The brief facts of the case are that the assessee is an individual and is engaged in the business of trading of grains, grams

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 of the Act, notice under Section 153 A(1) will have to be mandatorily issued

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 of the Act, notice under Section 153 A(1) will have to be mandatorily issued

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 of the Act, notice under Section 153 A(1) will have to be mandatorily issued