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

loss." 19. In the light of various judicial pronouncements by various Courts and the principles for condonation of delay having been laid down and settled by the Hon’ble Apex Court in various decisions to the effect that the assessee’s right to appeal should not be denied on the mere technicality of limitation and liberal view should be taken

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

delay Condonation in filing appeal (1) The appellant MSK Project (India) JV Limited now merged with Madhav Infra Projects Ltd filed return of income for A Y 2005/06 declaring loss of Rs. 48, 82, 805/- that was accepted & assessed u/s 143(3) of the Act. (2) Subsequently in order u/s 263 passed on 25.02.2010 ld. CIT holding order

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

set aside and the delay in filing the appeal is condoned. Consequently, the matter is remanded to the Tribunal, which shall entertain the appeal and decide the same, Aadi Real Estate Developers Pvt Ltd Vs. ITO AY : 2012-13 12 on merits and in accordance with law. The appellant shall place all the materials for consideration before the Tribunal within

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)

loss be allowed as per the decision in such appeal. 5. The order passed by the learned CIT (Appeals) is bad in law and contrary to the provisions of law and facts. It is submitted that the same be held so now 6. Your appellant craves leave to add, alter and/or to amend all or any of the grounds before

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

loss of Rs. 71,74,077/-. The return of income of the assessee trust was processed under Section 143(1) of the Act, disallowing the exemption claimed by the assessee under Section 11 of the Act, amounting to Rs. 6,03,14,738/-. The assessee filed rectification ITA Nos. 1830&1831/Ahd/2024 Ash Education Trust vs. DCIT Asst. Years

LALITADEVI N. TIBREWALA,,AHMEDABAD vs. THE PR. CIT, , AHMEDABAD

In the result, the appeal of the assessee is dismissed as infructuous

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 318/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lalitadevi N. Tibrewala, Pr. Commissioner Of 6, Professor Colony, Vs. Income Tax, Nr. Vijay Cross Roads, Ahmedabad-5 Navrangpura, Ahmedabad-380009. Pan: Aappt0073M

condone the delay of 262 days in filing the appeal and proceed to hear the appeal on merit for the adjudication. 4. The only issue raised by the assessee is that the learned Principal CIT erred in holding the assessment framed by the AO under section 143(3) of the Act as erroneous insofar prejudicial to the interest of revenue

SHRI PRAVINKUMAR HIRALAL VORA,AHMEDABAD vs. THE DCIT, CIRCLE-2, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.153/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2012-2013 Pravinkumar Hiralal Vora, D.C.I.T., A-71, Trithbhumi Apartment, Vs. Circle-2, Nr. Thakorbhai Desai Hall, Ahmedabad. Law Garden, Ellis Bridge, Ahmedabad-380006. Pan: Abjpv2934B

loss and its set off is to be given against other income, while computing the total income. 3. That your appellant craves to leave to add, alter or amend any grounds at the time of hearing. 3. The assessee vide letter dated 12 June 2022 has also filed the additional ground of appeal which is reproduced as under: That

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

loss of Rs.71,74,077/-. The return\nof income of the assessee trust was processed under Section 143(1) of the\nAct, disallowing the exemption claimed by the assessee under Section 11\nof the Act, amounting to Rs.6,03,14,738/-. The assessee filed rectification\napplication before the Assessing Officer requesting to accept the return of\nincome filed

JAGRUTI SANJAYKUMAR SONI,AHMEDABAD vs. THE ITO, WARD-5(2)(1), AHMEDABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Ms. Madhumita Roy

loss. 9. That ultimately data required for preparing accounts have been made available in the course of this month, March 2019, based on which the accounts are now prepared. 10. That I have made these statement through this affidavit to place on record the correct facts as Shri Soni informed me that explanation regarding the circumstances causing delay in filling

JAGRUTI SANJAYKUMAR SONI,AHMEDABAD vs. THE ITO, WARD-5(2)(1), AHMEDABAD

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Ms. Madhumita Roy

loss. 9. That ultimately data required for preparing accounts have been made available in the course of this month, March 2019, based on which the accounts are now prepared. 10. That I have made these statement through this affidavit to place on record the correct facts as Shri Soni informed me that explanation regarding the circumstances causing delay in filling

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

condonation, of delay is contrary to the principles of natural justice and deserves to be set aside. 2. The Ld. CIT(A) has erred in not adjudicating the appellant's grounds on merits and mechanically dismissing the appeal on technical grounds. It is prayed that the matter be restored for fresh adjudication on merits. 3. The Ld. CIT(A) failed

BHAGWANDAS KANTILAL DESAI,AHMEDABAD vs. ACIT, CPC, BANGLORE

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

Bench: Smt. Annapurna Gupta, Accountant Memebr & Shri Mahavir Prasad, Judicial Memebr

loss. The computation of income of M/s. Amar Steel Industries has been produced before us. However, the ACIT CPC has made addition of remuneration while passing the Intimation under Section 143(1). The assessee preferred appeal before CIT(A) who has deleted the addition of Rs. 2,40,000 as made by the ACIT CPC. The CIT(A) Order

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

losses in 2009 and the business of the assessee was closed down and the assessee had also sold his residential house in the year 2009, in the month of November 2009, therefore, the assessment order was not served upon the assessee. The contention of the Counsel for the assessee before us was that the assessment order was not served either

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

losses in 2009 and the business of the assessee was closed down and the assessee had also sold his residential house in the year 2009, in the month of November 2009, therefore, the assessment order was not served upon the assessee. The contention of the Counsel for the assessee before us was that the assessment order was not served either

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

loss, whereas no prejudice will be caused to the Revenue by condonation. 7. Accordingly, in the interests of substantial justice and following the liberal approach laid down by the Hon’ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others (supra), N. Balakrishnan v. M. Krishnamurthy (supra), and B. Madhuri Goud v. B. Damodar Reddy (supra), we condone

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.

delay in filing appeal before NFAC may be condoned. 4. Ld. NFAC has failed to appreciate that appellant has judgment in his own case being appeal no. ITA No.2251/Ahd/2015 DATED 30/09/2021 against which no appeal has been filed before High Court and therefore said appellate order dated 30/09/2021 has become final and binding therefore NFAC has ought to have given

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.

delay in filing appeal before NFAC may be condoned. 4. Ld. NFAC has failed to appreciate that appellant has judgment in his own case being appeal no. ITA No.2251/Ahd/2015 DATED 30/09/2021 against which no appeal has been filed before High Court and therefore said appellate order dated 30/09/2021 has become final and binding therefore NFAC has ought to have given

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

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

setting up a new project and layman could not understand these important things. The learned Assessing Officer has levied penalty and issued penalty order but this information was also received late by the assessee. Recently the assessee contacted chartered Accountant who made him understand the importance of these papers. Accordingly, the assessee got ready to file appeal. There is neither