ATUL LIMITED,,AHMEDABAD vs. THE DY.CIT (OSD), RANGE-1,, AHMEDABAD

The appeal are dismissed

Bench: Us, Ld. Counsel For The Assessee Took Us Through The Chronology Of Events Leading To The Rectification Order Passed U/S. 154 Of The Act ,Which Was Carried In Appeal Before The Ld. Cit(A) Who Dismissed The Same & Against Which The Assessee Has Come Up In Appeal Before Us. Ld. Counsel For The

rectification order passed u/s. 154 of the Act ,which was carried in appeal before the ld. CIT(A) who dismissed the same and against which the assessee has come up in appeal before us. Ld. Counsel for the I.T.A No. 2406/Ahd/2014 A.Y. 2005-06 Page No 2 Atul Ltd. vs. DCIT assessee stated that the original assessment order u/s

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result the appeal filed assessee for the Asst

rectification petition u/s 154 of the\nAct on 11.09.2017 against the said OGE order, to allow the exempt\nincome of Rs.15.66 crores for the disallowance

NIRMA CHEMICAL WORKS PVT. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

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

Bench: Shri Ramit Kochar & Ms. Suchitra Kambleassessment Year : 2013-14 Nirma Chemical Works Pvt. The Dy. Commissioner Of Income- Ltd. V. Tax Nirma House Circle-3(1)(1) Ashram Road, Ahmedabad Near Income Tax Circle Gujarat Ahmedabad-380 009 Gujarat Pan: Aaacn 5353 L अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" य "" यथ" "" य "" य थ" थ"/ (Respondent) थ" Assessee By : Shri Hemanshu Shah, Ca Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 18/01/2024 & 23.01.2024 घोषणा क" तारीख /Date Of Pronouncement: 23/01/2024 आदेश/O R D E R आदेश आदेश आदेश Per Coram: This Appeal Filed By Assessee Is Directed Against The Appellate Order Dated 19/05/2022 Passed By Ld. Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [“Cit(A)” In Short] Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called “The Act”) For Assessment Year 2013-14 (Din & Order No.Itba/ Nfac/S/250/2022- 23/1043081956(1)), The Appellate Proceedings Have Arisen Before Ld.Cit(A) From Rectification Order Dated 16/02/2022 Passed By Ld. Assessing Officer(Hereinafter Called “The Ao”) U/S 154 Of The 1961 Act (Din & Order Nirma Chemical Works Pvt. Ltd. V. Dcit Ay 2013-14

disallowance was made of Rs.51,08,203/- by the AO u/s 14A of the 1961 Act. The order was later rectified by the AO u/s 154 of the 1961 Act on 28.03.2021. Thereafter, the assessee filed rectification

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result the appeal filed assessee for the Asst

rectification petition u/s 154 of the\nAct on 11.09.2017 against the said OGE order, to allow the exempt\nincome of Rs.15.66 crores for the disallowance

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result the appeal filed assessee for the Asst

rectification petition u/s 154 of the\nAct on 11.09.2017 against the said OGE order, to allow the exempt\nincome of Rs.15.66 crores for the disallowance

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT., ANAND CIRCLE, , ANAND

In the result the appeal filed assessee for the Asst

rectification petition u/s 154 of the\nAct on 11.09.2017 against the said OGE order, to allow the exempt\nincome of Rs.15.66 crores for the disallowance

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result the appeal filed assessee for the Asst

rectification petition u/s 154 of the\nAct on 11.09.2017 against the said OGE order, to allow the exempt\nincome of Rs.15.66 crores for the disallowance

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result the appeal filed assessee for the Asst

rectification petition u/s 154 of the\nAct on 11.09.2017 against the said OGE order, to allow the exempt\nincome of Rs.15.66 crores for the disallowance

THE SALESTAX EMPLOYEES CO.OP. CREDIT SOCIETY LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result, appeal of the assessee in ITA no

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Which Has Arisen From The Appellate Order Dated 16-10-2023 In Din

rectification application u/s 154. Under these facts and circumstances, I am of the considered view that the assessee has shown reasonable and sufficient cause in filing this appeal belatedly with ITAT beyond the time stipulated u/s 253(3), and delay needs to be condoned and the appeal be heard on merits. When technicalities are pitted against the substantial justice

THE MADHAVPURA MERCANTILE CO. OP. BANK LIMITED (UNDER LIQUIDATION),AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

The appeal of the assessee is partly allowed

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinha

rectification proceeding u/s. 154 of the Act. Hence, the order u/s. 154 r.w.s. 143(3) of the Act dated 06.08.2021 passed by the AO, is quashed. The ground taken by the assessee is allowed. 15. In the result, the appeal of the assessee is partly allowed. 16. The brief facts in this case are that the assessee had filed

THE MADHAVPURA MERCANTILE CO. OP. BANK LIMITED (UNDER LIQUIDATION),AHMEDABAD vs. THE ACIT, CIRCLE-1(2), AHMEDABAD

The appeal of the assessee is partly allowed

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinha

rectification proceeding u/s. 154 of the Act. Hence, the order u/s. 154 r.w.s. 143(3) of the Act dated 06.08.2021 passed by the AO, is quashed. The ground taken by the assessee is allowed. 15. In the result, the appeal of the assessee is partly allowed. 16. The brief facts in this case are that the assessee had filed

BACKBONE TARMET NG JV,AHMEDABAD vs. THE INCOME-TAX OFFICER, WARD-5(2)(2), AHMEDABAD

The appeal of the assessee is allowed in above terms

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2005-06 Vs. Backbone Tarmet Ng Jv, The Income-Tax Officer, A-9, Kumud Apartment, Ward-5(2)(2), Near Stadium Five Roads, Ahmedabad Navrangpura, Ahmedabad-380009 Pan : Aaaab 3885 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sakar Sharma, Ca Revenue By : Shri Vipul Chavda, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 28/03/2024 घोषणा की तारीख /Date Of Pronouncement: 05/04/2024 आदेश/O R D E R Per Annapurna Guptapresent Appeal Has Been Filed By The Assessee Against Order Of The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 20.06.2022 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2005-06. 2. Grounds Raised Are As Under :- “1. The Ld. Cit(A)-Nfac Erred On Facts & In Law In Deciding Appeal Ex- Parte Without Appreciating That Business Of The Appellant Has Been Closed Since Covid-19 & Therefore, In Absence Of Any Office, Notice(S) Claimed To Be Have Been Served Through Email Could Not Be Communicated To The Partners Of The Appellant. Without Prejudice To This It Is Submitted That No Notice(S) Came To Be Served On The Appellant At The Designated Email Stated In Form No. 35 For The Purpose Of Service Of Notice(S). Backbone Tarmet Ng Jv Vs. Ito Ay : 2005-06 2

154 of the Act since it was not in relation to a mistake apparent from the record. The rectification sought by the assessee was to the effect that the amount of disallowance made u/s

SHREE JALARAM COOP. CREDIT SOCIETY LTD,VIRAMGAM vs. THE ITO, WARD-3(2)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra Kambleassessment Year 2019-20

disallowing the deduction claim u/s. 80P of the Act. The assessee filed rectification petition u/s. 154 dated 27-01-2021. The rectification

GHCL LIMITED,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

rectification proceedings u/s. 154 dated 25-11-2024 not only reviewed CIT(A)'s Order and ITAT Orders, but also not considered genuine brought forward losses assessed and determined as per his own records of income-tax. (v) The Assessing Officer has merely reviewed his predecessor's order dated 30-08-2017 and disallowed

THE ITO (EXEMPTION), WARD- 2, AHMEDABAD vs. SHREE UMIYA EDUCATION TRUST, AHMEDABAD

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

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

rectification application was filed that the same was disallowed. There is no reasoning ascribed to this change of stance. In view of the above facts, the assessee is eligible for claiming exemption u/s 11 on the expenditure incurred which is denied by the CPC vide order u/s 154

ACULIFE HEALTHCARE PVT. LTD.,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

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

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

154 of the Act dated 08-11-2022 was passed reducing the refund claim to Rs.11,07,620/- as against the claim of Rs.45,76,850/- by making disallowance: (a) Business income u/s. 41 of the Act Rs. 1,07,54,026/- (b) Diallowance u/s. 36(1)(va) Rs. 33,25,771/-. 7. Aggrieved against the rectification

ACULIFE HEALTHCARE PVT. LTD.,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

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

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

154 of the Act dated 08-11-2022 was passed reducing the refund claim to Rs.11,07,620/- as against the claim of Rs.45,76,850/- by making disallowance: (a) Business income u/s. 41 of the Act Rs. 1,07,54,026/- (b) Diallowance u/s. 36(1)(va) Rs. 33,25,771/-. 7. Aggrieved against the rectification

LAKHI ELECTRONICS PVT. LTD.,AHMEDABAD vs. ITO, WARD-2(1)(3), AHMEDABAD

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

disallowance made by A.O. in respect to not allowing set off of b/f business loss of Rs. 1,57,785 i.e. A.Y. 1999-2000 Rs.36,878, A.Y.2000- 2001 Rs. 75,406, A.Y.2001-2002 Rs. 45,501, against business income in A.Y. 2006-07” I.T.A No. 1789/Ahd/2018 A.Y. 2006-07 Page No 2 Lakhi Electronics Pvt. Ltd. vs. ITO 3. The brief