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:

delay before the learned CIT(A) deserves to be condoned. 10. Coming to the merits of the case, we note that the Assessing Officer made an addition to the assessee’s income under the head “Long-Term Capital Gains” by reducing the cost of acquisition of land as on 01.04.1981 from

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:

delay before the learned CIT(A) deserves to be condoned. 10. Coming to the merits of the case, we note that the Assessing Officer made an addition to the assessee’s income under the head “Long-Term Capital Gains” by reducing the cost of acquisition of land as on 01.04.1981 from

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

50C of the Act pursuant to the order passed by the Hon'ble Pr. CIT under section 263 of the Act, though the directions were specifically in relation to section 50(2) of the Act. The Ld. AO without bringing any fresh material on record of affording an opportunity of being heard, exceeded the scope of directions and violated

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

50C of the Act pursuant to the order passed by the Hon'ble Pr. CIT under section 263 of the Act, though the directions were specifically in relation to section 50(2) of the Act. The Ld. AO without bringing any fresh material on record of affording an opportunity of being heard, exceeded the scope of directions and violated

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

50C of the Act pursuant to the order passed by the Hon'ble Pr. CIT under section 263 of the Act, though the directions were specifically in relation to section 50(2) of the Act. The Ld. AO without bringing any fresh material on record of affording an opportunity of being heard, exceeded the scope of directions and violated

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

50C of the Act pursuant to the order passed by the Hon'ble Pr. CIT under section 263 of the Act, though the directions were specifically in relation to section 50(2) of the Act. The Ld. AO without bringing any fresh material on record of affording an opportunity of being heard, exceeded the scope of directions and violated

DILIP MOHANDAS DEVANI,VADODARA vs. INCOME TAX OFFICER, WARD-1(2)(1), VADODARA

In the result, the appeal of the assessee is partly allowed for statistical purposes, in terms of our above directions

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

condone the delay in filing the appeal and admit the same for adjudication. 4. The brief facts of the case are that the assessee, Shri Dilip Mohandas Devani, had sold an immovable property on 16.01.2012. The sale deed showed the total consideration for the property at ₹41,00,151/-, which had been shared equally among five co-owners, including

RAJESHBHAI BHAGWANDAS PATEL,VADODARA vs. INCOME TAX OFFICER, WARD 5 (3) (2), AHMEDABAD

In the result, the appeal of the assessee is allowed on the ground of lack of jurisdiction, and the assessment order is quashed

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2012-13

delay of 366 days is condoned, and the appeal is admitted for hearing on merits. 3. Facts of the Case 3.1 The assessee, an individual, had filed his return of income manually for the relevant assessment year on 31.07.2012, declaring total income of Rs.3,50,777/- under the head "salary". On verification of the information available with the Department

SHRI ATUL CHANDRAKANT SHAH,VADODARA vs. DCIT, CIRCLE-2(1)(2), VADODARA

In the result, the appeal of the assessee in ITA No

Bench: Shri Rajpal Yadav & Smt.Annapurna Gupta

Section 50C(2) of the Act. He could raise plea before the learned CIT(A), but after the decision of the learned CIT(A), he has accepted the result and did not chose to file the appeal for long six years. There is hardly any plausible explanation for this delay. Therefore, we do not find any merit in the explanation

SHRI ATUL CHANDRAKANT SHAH,VADODARA vs. DCIT, CIRCLE-2(1)(2), VADODARA

In the result, the appeal of the assessee in ITA No

Bench: Shri Rajpal Yadav & Smt.Annapurna Gupta

Section 50C(2) of the Act. He could raise plea before the learned CIT(A), but after the decision of the learned CIT(A), he has accepted the result and did not chose to file the appeal for long six years. There is hardly any plausible explanation for this delay. Therefore, we do not find any merit in the explanation

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground(s) of appeal and also to amend, alter, modify any of the grounds of appeal.” 44. The brief facts of the case are that search action was conducted at the premises of the assessee on 21.09.2010. During the course of assessment proceedings, the Assessing

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground(s) of appeal and also to amend, alter, modify any of the grounds of appeal.” 44. The brief facts of the case are that search action was conducted at the premises of the assessee on 21.09.2010. During the course of assessment proceedings, the Assessing

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground(s) of appeal and also to amend, alter, modify any of the grounds of appeal.” 44. The brief facts of the case are that search action was conducted at the premises of the assessee on 21.09.2010. During the course of assessment proceedings, the Assessing

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground(s) of appeal and also to amend, alter, modify any of the grounds of appeal.” 44. The brief facts of the case are that search action was conducted at the premises of the assessee on 21.09.2010. During the course of assessment proceedings, the Assessing

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground(s) of appeal and also to amend, alter, modify any of the grounds of appeal.” 44. The brief facts of the case are that search action was conducted at the premises of the assessee on 21.09.2010. During the course of assessment proceedings, the Assessing

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground(s) of appeal and also to amend, alter, modify any of the grounds of appeal.” 44. The brief facts of the case are that search action was conducted at the premises of the assessee on 21.09.2010. During the course of assessment proceedings, the Assessing

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground(s) of appeal and also to amend, alter, modify any of the grounds of appeal.” 44. The brief facts of the case are that search action was conducted at the premises of the assessee on 21.09.2010. During the course of assessment proceedings, the Assessing

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground(s) of appeal and also to amend, alter, modify any of the grounds of appeal.” 44. The brief facts of the case are that search action was conducted at the premises of the assessee on 21.09.2010. During the course of assessment proceedings, the Assessing

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condonation of delay in filling appeal. 4. The appellant craves for liberty to add fresh ground(s) of appeal and also to amend, alter, modify any of the grounds of appeal.” 44. The brief facts of the case are that search action was conducted at the premises of the assessee on 21.09.2010. During the course of assessment proceedings, the Assessing