NIRAJ PRATAPBHAI SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-3(3)(2), (FORMERLY ITO, WARD-3(3)(3),, AHMEDABAD

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

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench

Section 144B. This led to invocation of penalty proceedings u/s 271(1)(c) by the AO against the assessee. The notices were issued to the assessee by the AO as well I.T.A Nos. 85 & 87/Ahd/2024 A.Y. 2013-14 Page No. 16 Niraj Pratapbhai Shah v. ITO verification unit of the department, but the assessee did not responded, which

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:

u/s 271(1)(c) of the Act. Since, both the appeals are emanating from a common issue for consideration, both the appeals filed by the assessee are being taken up together. 4. The brief facts of the case are that the assessee, Shri Yogesh Jashubhai Patel, filed his return of income for the Assessment Year 2011–12, declaring a total

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:

u/s 271(1)(c) of the Act. Since, both the appeals are emanating from a common issue for consideration, both the appeals filed by the assessee are being taken up together. 4. The brief facts of the case are that the assessee, Shri Yogesh Jashubhai Patel, filed his return of income for the Assessment Year 2011–12, declaring a total

DCIT CENTRAL CIRCLE 1(1) AHMEDABAD, AHMEDABAD vs. PINAC STOCK BROKERS PRIVATE LIMITED, AHMEDABAD

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

Bench: Dr.Brr Kumar & Shri T.R Senthil Kumar

u/s. 271(1)(c) levied by the Assessing Officer does not survive despite the fact that the decision of Hon’ble ITAT has been challenged and an appeal was filed before Hon’ble Gujarat High Court”. 3. Ld. CIT-DR appearing for the Revenue submitted that the present appeal filed by the Revenue only to keep the matter alive, since

ABDULMANNAN MOHAMMEDKASAM BASTAWALA,AHMEDABAD vs. WARD 5(3)(1), AHMEDABAD, VEJALPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

u/s. 271(1)(b) of the Act imposed by Ld. AO.” 3. The brief facts of the case are that the Assessing Officer observed that the assessee had incurred substantial expenditure totaling to Rs. 19,96,363/- through several credit cards held by the assessee, during the impugned assessment year. The Assessing Officer observed that on examination of records

KOLET RESORT CLUB PRIVATE LIMITED,AHMEDABAD vs. INCOME TAX OFFICER, WARD-4(2), AHMEDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

u/s 271(l)(c) of the Act is invalid 'ab initio' since there is no clear indication about the concealment of the particulars of the income, nor there is clear indication for furnishing of inaccurate particulars of income 12. The Ld. CIT(A) erred by not fairly and judiciously appreciating the fact that the penalty proceedings and assessment proceedings

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

SNEHA PAWAN AGARWAL,AHMEDABAD vs. ITO WARD 1(1)(3), AHMEDABAD

The appeals are allowed for statistical purposes

penalty proceedings\nunder sections 271(1)(b) and 271(1)(c) of the Act despite there being no\nconscious OR deliberate default by the assessee. The non-compliance was\ndue to genuine non-receipt of communications, not due to any intent to conceal\nincome OR furnish inaccurate particulars.\n5. Section 234A, 234B, 234C: The Ld. AO has erred

SNEHA PAWAN AGARWAL,AHMEDABAD vs. ITO WARD 1(1)(3), AHMEDABAD

The appeals are allowed for statistical purposes

penalty proceedings\nunder sections 271(1)(b) and 271(1)(c) of the Act despite there being no\nconscious OR deliberate default by the assessee. The non-compliance was\ndue to genuine non-receipt of communications, not due to any intent to conceal\nincome OR furnish inaccurate particulars.\n5. Section 234A, 234B, 234C: The Ld. AO has erred

PARESHKUMAR PUNAMCHAND SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-2(2)(4), AHMEDABAD

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

Bench: Shri Ramit Kochar (Accountant Member)

253(3). When technicalities are pitted against the substantial justice, the Courts will lean towards advancement of substantial justice rather than technicalities, unless the malafide on the part of the assessee is at writ large. Under the facts and circumstances, I do not find any malafide on the part of the assessee in filing this appeal belatedly with ITAT

MAYANKKUMAR RAMESHCHANDRA BHATT,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(1), VADODARA

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

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2007-08 Mayankkumar Rameschandra Ito, Ward-1(2)(1) Bhatt Vs. Vadodara. B/202, Laljikrupa Society B/H. Mothers School Gotri Road, Baroda. Pan : Agypb 2066 R (Applicant) (Responent) : Shri Tushar Hemani, Sr.Advocate Assessee By Revenue By : Shri Umesh Kumar Agrawal, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 24/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 29 /07/2025 आदेश आदेश/O R D E R आदेश आदेश Per Makarand V.Mahadeokar, Am: This Appeal By The Assessee Is Directed Against The Order Dated 17.05.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”] By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”], For The Assessment Year 2007–08, Arising Out Of The Reassessment Order Dated 27.03.2015 Passed Under Section 144 R.W.S. 147 Of The Act By The Income Tax Officer, Ward 4(2)(4), Vadodara [Hereinafter Referred To As “Assessing Officer Or Ao”].

section 271(1)(c), the CIT(A) 4 dismissed the challenge as premature, holding that penalty proceedings are separate and independent. 4. Aggrieved by the order of CIT(A) the assessee has preferred this appeal raising the following grounds: 1. The Ld. AO has erred in law and on facts of the case reopening the assessment u/s

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)

3 consideration, appeals filed by both the assessees are being taken up together. In addition to the above appeals filed by the assessee against the quantum additions confirmed by the ld. CIT(A) in part , both the assessees are also in appeal before us against the levy of penalty u/s. 271(1)(c) of the Act in connection with

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)

3 consideration, appeals filed by both the assessees are being taken up together. In addition to the above appeals filed by the assessee against the quantum additions confirmed by the ld. CIT(A) in part , both the assessees are also in appeal before us against the levy of penalty u/s. 271(1)(c) of the Act in connection with

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)

3 consideration, appeals filed by both the assessees are being taken up together. In addition to the above appeals filed by the assessee against the quantum additions confirmed by the ld. CIT(A) in part , both the assessees are also in appeal before us against the levy of penalty u/s. 271(1)(c) of the Act in connection with

LATE BHAGWATSINH JIBHUBHAI CHAVDA)L/H.BHAKTIBEN BHAGWATSINH CHAVDA,,AHMEDABAD vs. ITO, WARD-5(1)(2),, AHMEDABAD

Appeal is dismissed

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

3 consideration, appeals filed by both the assessees are being taken up together. In addition to the above appeals filed by the assessee against the quantum additions confirmed by the ld. CIT(A) in part , both the assessees are also in appeal before us against the levy of penalty u/s. 271(1)(c) of the Act in connection with

VADODARA ENVIRO CHANNEL LTD.,(FORMERLY KNOWN AS EFFLUENT CHANNEL PROJECT LTD.),VADODARA vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(2),, VADODARA

In the result, the appeals filed by the Assessee are allowed for statistical purposes

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

u/s 271(1)(c) was levied by him vide order dated 19-06- I.T.A Nos. 2387/Ahd/15 & 2094/Ahd/17 A.Y. 2011-12 Page No 3 Vadodara Enviro Channel Ltd. vs. ACIT 2015 (which is subject matter of ITA No. 2387/Ahd/2015). Subsequently, the AO provided another opportunity of being heard to the assessee and then levied a penalty of Rs.1

VADODARA ENVIRO CHANNEL LTD. (FORMERLY KNOWN AS EFFLUENT CHANNEL PROJECT LTD.),,BARODA vs. THE ACIT.,CIRCLE-1(2),, BARODA

In the result, the appeals filed by the Assessee are allowed for statistical purposes

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

u/s 271(1)(c) was levied by him vide order dated 19-06- I.T.A Nos. 2387/Ahd/15 & 2094/Ahd/17 A.Y. 2011-12 Page No 3 Vadodara Enviro Channel Ltd. vs. ACIT 2015 (which is subject matter of ITA No. 2387/Ahd/2015). Subsequently, the AO provided another opportunity of being heard to the assessee and then levied a penalty of Rs.1

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

271/- as against addition of Rs.1,56,75,889/- made by the AO u/s 68\nof the I.T. Act as credited in the books on account of cancellation of bookings on\nthe basis of additional evidences submitted by the assessee, dehorse provisions of\nRule 46A of I.T.Rules and without calling remand report.\n12. On the facts and in the circumstances