SHRI BHAGWANBHAI RANCHHODBHAI MAKWANA,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(1)(2),, AHMEDABAD

Appeal is dismissed

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

Section 33 of Revenue Act the appellant has incurred several i.e. expenses which were paid by Shri Jaswantbhai D. Patel. Further with regard to the land leveling and development expenses of Rs.65 lakhs it is submitted that Shri Jaswantbhai D. Patel has spent this amount during the period 2000 to 2005 and the land leveling work carried by Shri Dineshbhai

BHAKTIBEN BHAGWATSINH CHAVDA, (L/H OF LATE BHAGWATSINH J CHAVDA),AHMEDABAD vs. ITO, WARD-14(2),, AHMEDABAD

Appeal is dismissed

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

Section 33 of Revenue Act the appellant has incurred several i.e. expenses which were paid by Shri Jaswantbhai D. Patel. Further with regard to the land leveling and development expenses of Rs.65 lakhs it is submitted that Shri Jaswantbhai D. Patel has spent this amount during the period 2000 to 2005 and the land leveling work carried by Shri Dineshbhai

SHRI BHAGWANBHAI R. MAKWANA,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-14(2),, AHMEDABAD

Appeal is dismissed

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

Section 33 of Revenue Act the appellant has incurred several i.e. expenses which were paid by Shri Jaswantbhai D. Patel. Further with regard to the land leveling and development expenses of Rs.65 lakhs it is submitted that Shri Jaswantbhai D. Patel has spent this amount during the period 2000 to 2005 and the land leveling work carried by Shri Dineshbhai

DEEP MULTIPLEX PVT. LTD.,BARODA vs. DCIT, CIRCLE 1(1) (1), BARODA

In the results, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-आयकर अपील सं./ Ita.No.1719/Ahd/2017 "नधा"रण वष"/ Asstt. Year: 2012-13 Deep Muliplex P.Ltd. Dcit, Cir.1(1)(4) 9, Arunoday Society Baroda. Vs 2, Mangaljyot Apartment Alkapuri Baroda Pan : Aabck 4719 Q अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri M.K. Patel, Ar Revenue By : Shri Dilip Kumar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 03/02/2020 घोषणा क" तार"ख /Date Of Pronouncement: 12/02/2020 आदेश/O R D E R

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross-objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression “sufficient cause” employed in the section has also been used identically in sub-section 3 of section

BHARGAVKUMAR PARSOTTAMBHAI PATEL HUF,AHMEDABAD vs. THE ITO, WARD-1(2)(1), AHMEDABAD

In the result, the appeals of the assessees are allowed as indicated above

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaassessment Year : 2023-24 Arun Gopilal Samnani The I.T.O., Ward-5(3)(1) 7, Bank Of Baroda Society Vs Ahmedabad. Nr. P.T. College Paldi, Ahmedabad. Pan : Aywps 2887 D Assessment Year :2023-24 Bhargavkumarparsottambh The I.T.O., Ward-1(2)(1) Ai Patel-Huf Vs Ahmedabad. B/301, 3Rd Floor Shree Saran-2 Opp: Anand Niketan School Thaltej, Ahmedabad 380089. Pan : Aalhb 2685 R

253(6) of the Act, the case of the assessee fell under clause (d) and the assessee therefore, was required to pay filing fees of only Rs.500/- which it had duly deposited. 5. Ld. DR was unable to contradict the contentions of the assessee as above either with respect to the provision of law or the fact of the case

ARUN GOPILAL SAMNANI,AHMEDABAD vs. THE ITO, WARD-5(3)(1), AHMEDABAD

In the result, the appeals of the assessees are allowed as indicated above

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaassessment Year : 2023-24 Arun Gopilal Samnani The I.T.O., Ward-5(3)(1) 7, Bank Of Baroda Society Vs Ahmedabad. Nr. P.T. College Paldi, Ahmedabad. Pan : Aywps 2887 D Assessment Year :2023-24 Bhargavkumarparsottambh The I.T.O., Ward-1(2)(1) Ai Patel-Huf Vs Ahmedabad. B/301, 3Rd Floor Shree Saran-2 Opp: Anand Niketan School Thaltej, Ahmedabad 380089. Pan : Aalhb 2685 R

253(6) of the Act, the case of the assessee fell under clause (d) and the assessee therefore, was required to pay filing fees of only Rs.500/- which it had duly deposited. 5. Ld. DR was unable to contradict the contentions of the assessee as above either with respect to the provision of law or the fact of the case

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

253 ITR 798held as under : "In exercising discretion under section 5 of the Limitation Act the Courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate and a case where the delay is of a few days. Whereas in the former case the consideration of prejudice to the other side will

DCIT CIRCLE-3(3), AHMEDABAD vs. SHRI ALPESHKUMAR C.PATEL, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 1908/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2011-2012 Alpeshkumar C. Patel, A.C.I.T., 503, Milestone Building, Vs. Circle-3(3), Drive In Road, Ahmedabad. Thaltej, Ahmedabad-380052. Pan: Aeapp9489G

housing loan available to the assessee but the same was not utilized for the purpose of the investment in the property. In this connection we note that the AO has made charts for different assessment years in which the assessee has sold different lands. These charts are available on pages 51 and 52 of the assessment order. The allegation that

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. SHRI SANJAY KISHANLAL BISHNOI,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Suchitra Kamble

253(3) of the 1961 Act. The Revenue has claimed that in view of extension of period of limitation by Hon’ble Supreme Court owing to Pandemic Covid-19 in Suo Motu Writ Petition(C) No. 3 of 2020 , wherein Hon’ble Supreme Court extended the period of limitation for filing appeals, there

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. SHRI SANJAY KISHANLAL BISHNOI,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Suchitra Kamble

253(3) of the 1961 Act. The Revenue has claimed that in view of extension of period of limitation by Hon’ble Supreme Court owing to Pandemic Covid-19 in Suo Motu Writ Petition(C) No. 3 of 2020 , wherein Hon’ble Supreme Court extended the period of limitation for filing appeals, there

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)

253(5) of the Act. praying for the condonation of the delay. Regret for Delay: I express deep regret for the delay in filing this appeal before the Income Tax Appellate Tribunal ("ITAT") and reiterate that the delay was unintentional and occurred in good faith. Plea for Justice: I would like to humbly bring to the esteemed Tribunal's attention

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

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

4- Premium fee for regularization of unauthorized construction & premium fee for extra F.S.I.. The income of premium fee is being utilized for development of infrastructure like roads, water supply and drainage in the areas where there is no T.P. Scheme. The premium fees is collected by the appellant in the manner and the rates specified by the guidelines

JT.CIT(EXEMPTION)CIRCL-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal of the Department is dismissed

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

4- Premium fee for regularization of unauthorized construction & premium fee for extra F.S.I.. The income of premium fee is being utilized for development of infrastructure like roads, water supply and drainage in the areas where there is no T.P. Scheme. The premium fees is collected by the appellant in the manner and the rates specified by the guidelines

JT.CIT(E), CIRCLE-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

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

4- Premium fee for regularization of unauthorized construction & premium fee for extra F.S.I.. The income of premium fee is being utilized for development of infrastructure like roads, water supply and drainage in the areas where there is no T.P. Scheme. The premium fees is collected by the appellant in the manner and the rates specified by the guidelines

JT.CIT(E),CIRCLE -2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

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

4- Premium fee for regularization of unauthorized construction & premium fee for extra F.S.I.. The income of premium fee is being utilized for development of infrastructure like roads, water supply and drainage in the areas where there is no T.P. Scheme. The premium fees is collected by the appellant in the manner and the rates specified by the guidelines

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

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

4- Premium fee for regularization of unauthorized construction & premium fee for extra F.S.I.. The income of premium fee is being utilized for development of infrastructure like roads, water supply and drainage in the areas where there is no T.P. Scheme. The premium fees is collected by the appellant in the manner and the rates specified by the guidelines

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

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

4- Premium fee for regularization of unauthorized construction & premium fee for extra F.S.I.. The income of premium fee is being utilized for development of infrastructure like roads, water supply and drainage in the areas where there is no T.P. Scheme. The premium fees is collected by the appellant in the manner and the rates specified by the guidelines

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD vs. M/S. TROIKAA PHARMACEUTICLAS LIMITED,, AHMEDABAD

Appeal is dismissed

Bench: Shri Rajpal Yadav & Shri T. S. Kapoorआयकर अपील सं./I.T.A. No. 1325/Ahd/2017 With Cross Objection No.31/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2010-11)

house facility and those were incurred outside, by itself would not be, sufficient lo deny the benefit to the assessee under section 35(2AB). It is not as if that the said authority was addressing the issue for deduction under section 35(2AB) in relation to the question on hand. The certificate issued was only for the purpose of listing