BIREN DHIRAJLAL SHAH,GANDHINAGAR vs. THE ITO,WARD-1, GANDHINAGAR

In the result the appeal filed by the assessee in ITA No

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No: 194/Ahd/2021 &\nITA No: 190/Ahd/2024\nAssessment Year: 2008-09\nBiren Dhirajlal Shah\nPlot No. 441-1, Sector-22\nNr. Police Chowkey,\nGandhinagar-382021\nPAN: ACSPS5653F\n(Appellant)\nIncome Tax Officer,\nWard-1,\nVs Gandhinagar\n(Respondent)\nAssessee Represented: Shri Chetan Agarwal, A.R. &\nMs. Krupa Panchal, CA\nRevenue Represented:\nShri Alpesh Parmar, Sr. D.R.\nDate of hearing\n: 19-03-2025\nDate of

section 271(1)(c) of the\nIncome Tax Act, 1961 (hereinafter referred to as ‘the Act') relating\nto the Assessment Year 2008-09.\n2. The registry has noted that there is a delay of 1607 days in filing\nITA No.194/Ahd/2021 and delay of 2513 days in filing ITA No.\n190/Ahd/2024.\n3. At the outset, Ld. Counsel appearing for the assessee

BIREN DHIRAJLAL SHAH,GANDHINAGAR vs. CIT(A), GANDHINAGAR

In the result the appeal filed by the assessee in ITA No

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No: 194/Ahd/2021 &\nITA No: 190/Ahd/2024\nAssessment Year: 2008-09\nBiren Dhirajlal Shah\nPlot No. 441-1, Sector-22\nNr. Police Chowkey,\nGandhinagar-382021\nPAN: ACSPS5653F\n(Appellant)\nAssessee Represented: Shri Chetan Agarwal, A.R. &\nMs. Krupa Panchal, CA\nRevenue Represented:\nDate of hearing\nDate of pronouncement\nShri Alpesh Parmar, Sr. D.R.\n: 19-03-2025\n: 03-04-2025\nIncome Tax Officer,\nWard-1,\nV

section 271(1)(c) of the\nIncome Tax Act, 1961 (hereinafter referred to as ‘the Act') relating\nto the Assessment Year 2008-09.\nI.T.A No. 194/Ahd/2021 & ITA 190/Ahd/2024 A.Y. 2008-09\nBiren Dhirajlal Shah vs. ITO\nPage No 2\n2. The registry has noted that there is a delay of 1607 days in filing\nITA No.194/Ahd/2021 and delay

BIREN DHIRAJLAL SHAH,GANDHINAGAR vs. THE ITO WARD-1, GANDHINAGAR

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

Bench: Shri Waseem Ahmed & Shri Tr Senthil Kumarआयकरअपीलसं./Ita Nos.192-193/Ahd/2021 धििाधरणवरध/Asstt. Year: 2011-12 Shri Biren Dhirajlal Shah, Income Tax Officer, Plot No.441-1, Sector-22, Vs. Ward-1, Nr. Police Chowkey, Gandhinagar. Gandhinagar.

condoning the delay in filing the appeal by the assessee. Thus, we proceed to adjudicate the issue raised by the assessee on merit. ITA no.192-193/AHD/2021 A.Y. 2011-12 9 11. At the outset, we note that the quantum addition against which the penalty under section

VINEETSINGH GULABSINGH RORE,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, appeal filed by the assessee is dismissed

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

Section 263. 7. Prayer for Condonation: I humbly pray to the esteemed Tribunal to consider the unintentional nature of the delay caused due to the limitations in my professional expertise and to thus condone the delay in filing the appeal by the Assessee for ensuring a just and equitable adjudication. I confirm that the above statements are accurate and true

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

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

delay and condonation are inherently debatable. Therefore, exemption under section 11 cannot be denied on such a purely technical ground, particularly at the stage of processing under section 143(1). The Counsel also drew attention to the grave prejudice caused to the assessee Electronics & Quality Development Centre vs. DCIT(E) Asst.Year –2022-23 - 5– by the action of the Assessing

MSK PROJECT (INDIA) JV LTD. CO.(MERGED WITH MADHAV INFRA PROJECT LTD),VADODARA vs. ACIT, CIRCLE-4, VADODARA

The appeal of the assessee is allowed for statistical purposes

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: 2005-06 Msk Project (India) Jv Ltd. Vs. (Merged With Madhav Infra Acit, Projects Ltd), Circle-4, 4, Madhav House, Near Baroda Panchratna Building, Subhanpura, Vadodara Pan : Aadcm 1157 C अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri S.N. Soparkar, Sr. Advocate & Shri Parin Shah, Ar Revenue By : Ms. Saumya Pandey Jain, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 17.01.2024 घोषणा क" तारीख /Date Of Pronouncement: 31.01.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals)-Iii, Baroda [Hereinafter Referred To As "Cit(A)" For Short] Dated 09.08.2012 Passed Under Section 250(6) Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2005-06. 2. The Grounds Raised By The Assessee Are As Under:- “1. Ld. Cit (A) Erred In Law & On Facts To Hold That No Appeal Lies Against Order Giving Effect To Findings Of Cit In Order Passed U/S 263 Of The Act. 2. Ld. Cit (A) Erred In Law & On Facts Dismissing Appeal Challenging Addition Of Rs.9,90,00,052/- Whereas Supreme Court Awarding Rs. 26.34 Lakhs

Section 5 must receive a liberal construction so as to advance substantial justice and generally delays in preferring appeals are required to be condoned in the interest of justice where no gross negligence or deliberate inaction or lack of bona fides is imputable to the party seeking condonation of the delay.” 8 MSK Project (I) Jv Ltd Vs. ACIT

AADI REAL ESTATE DEVELOPERS PRIVATE LIMITED ,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

The appeal of the assessee is allowed for statistical purposes

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: 2012-13 Aadi Real Estate Developers Vs. Income Tax Officer, Private Limited, Ward 1(1)(1), 402, Sheel Complex, Mayur Ahmedabad Colony, Mithakhali, Navrangpura, Ahmedabad-380009 Pan : Aajca 1796 R अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Deepak Shah, Ar Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 16.10.2024 घोषणा क" तारीख /Date Of Pronouncement: 25.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 25.05.2022 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2012-13. 2. The Brief Facts Relating To The Case Are That The Assessee Is A Private Limited Company & Had Filed ‘Nil’ Return Of Income For The Impugned Assessment Year, I.E. Ay 2012-13. Subsequently, On Information Received From Ddit (Inv.), Unit-1 (3), Ahmedabad, By The Assessing Officer That The Assessee Was A Beneficiary Of Accommodation Entry Taken Through Dummy Companies Run & Controlled By One Jignesh Shah, Which Information Was Revealed Consequent To Search Action Conducted On Jignesh Shah, The Case Of The Aadi Real Estate Developers Pvt Ltd Vs. Ito Ay : 2012-13 2

9. Referring to the above, the ld. Counsel for the assessee contended before us that there was no laxity attributable to the assessee for the delay. That, in fact, the delay occurred on account of the lapses on the part of the accountant and the professional engaged by the assessee for filing of appeal. He pointed out that the accountant

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

SMT. NEELU SANJAY GUPTA,,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-2(2), AHMEDABAD

The appeal of the assessee is allowed for statistical purposes

Bench: Smt.Annapurna Gupta & Ms. Suchitra R. Kambleassessment Year : 2013-14 Smt. Neelu Sanjay Gupta, The Dy. Cit, Vs. 9Th Floor, Cambay Grand Hotel, Central Circle-2(2), S.G. Highway, Thaltej, Ahmedabad Ahmedabad-380054 Pan : Adypg 0351 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Abhimanyu Singh Bhati, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 29.02.2024 घोषणा की तारीख /Date Of Pronouncement: 28.05.2024 आदेश/O R D E R Per Annapurna Gupta

condonation of delay of 1533 days was heard. 8. The ld. Counsel for the assessee reiterated the fact that the delay was attributable to the assessee and her family being embroiled in serious litigations, being searched by CID, Gujarat, and her pleadings were to the effect that her tax matters were being handled by her husband Shri Sanjay Gupta

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

In the result, appeal of the assessee is allowed

section 154 was served upon him at the old address. That communication had also consumed time. Therefore, the assessee could not gain anything by filing the appeal late. There was no mala fide imputable to the assessee. The delay in filing the appeal was the result of ill health coupled with the change of his address thrice in a short

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

Section 11 of the Act. ITA Nos. 1830&1831/Ahd/2024 Ash Education Trust vs. DCIT Asst. Years –2013-14 & 2014-15 - 8– 9. We also note that it is a well settled proposition of law that once delay in filing a statutory form is condoned

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

section 68 which was not at all applicable in the fact and circumstances of the case. 6. Whether on the facts and in the circumstances of the case and in law, Ld..CIT(A) was right in confirming the disallowance without bringing on record any defects in Appellant’s audited books of accounts and without rejecting the books

RABDI VIBHAG PROGRESSIVE KELAVNI MANDAL,VALSAD vs. CIT(EXEMPTION), AHMEDABAD

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

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

condone the delay in filing application in Form No.10AB, u/s 80G(5) of the Act. We note that Co-ordinate Bench of Jodhpur in the case of Bhamashah Sundarlal Daga Charitable Trust vs. CIT(Exemption) in ITA No.278/JODH/2023 dated 10.11.2023 dealt with the issue of clause-(iii) 3rd proviso u/s 80G(5) of the Act stating that “whichever is earlier

RADHE FINSEC INDIA LTD.,AHMEDABAD vs. THE ITO, WARD-3(1)(2), AHMEDABAD

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

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T. R. Senthil Kumar (Judicial Member)

9. This affidavit is filed in order to put in perspective the reasons for delay in filing appeal against intimation u/s.143(1) of the Act for the Asst. Year 2013-14 with a request to the Hon'ble Commissioner of Income Tax (Appeals) under faceless regime to kindly condone the same due to reasonability and sufficiency of the cause, which

HEALTH FOUNDATION & RESEARCH CENTRE,DAHOD vs. THE ACIT, CIRCLE-2, EXEMPTION, AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

condone the delay in filing Form No. 10B and direct the Assessing Officer to grant the benefit of exemption under sections 11 and 12 in accordance with law. 17. Accordingly, the matter is restored to the file of the Assessing Officer with a direction to recompute the income of the assessee after granting exemption under section 11 and treating

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

THE GOVERNMENT SERVANTS CO-OP CREDIT SOCIETY LTD.,VADODARA vs. THE ITO, WARD-3(1)(2), VADODARA

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 442/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2012-13 The Government Servants Co-Op. Credit I.T.O., Society Ltd., Vs. Ward-3(1)(2), Hindi Bhavan, Vadodara. Sanstha Vasahat Raopura, Vadodara-390001. Pan: Aabat5146J

condone the delay of 1226 days in filing the appeal and proceed to hear the appeal on merit for the adjudication. Now we proceed to adjudicate the matter on merit: 7. The only issue raised by assessee in this appeal is that learned CIT-A erred in confirming the order of the AO by sustaining the addition

M/S. ROSY ROYAL MINERALS LTD.,AHMEDABAD vs. THE ITO, WARD-3(1)(3), AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2011-12

9 of 10 submissions, it is found that the assessee company was very much in operation till 2019 and in fact, demand notice dated 28.08.2017 was also taken into account by the assessee and payment was accordingly made. But the Ld. AR submitted that the CA was absconding and never responded to the assessee thereafter. The Ld. DR submitted that