SHRI VIJAY D. PATEL,,AHMEDABAD vs. THE CIT-7,, AHMEDABAD

3 (Gujarat), ii) CIT vs. Dr. Suresh G. Shah 289 ITR 110 (Gujarat) It was pointed out that while these decisions were rendered in the context of the pre amended provisions of section 271(1)© which did not grant power to the CIT to initiate penalty proceedings, but the ITAT Ahmedabad Benches in the case of Easy Transcription and Software

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

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

THE ACIT, CENTRAL CIRCLE-1(4),, AHMEDABAD vs. SHRI RAGHUBHAI B.VAGHELA, AHMEDABAD

In the result, this appeal of the assessee is also allowed

Bench: Shri Rajpal Yadav & Shri Manish Boradsn It(Ss)A/Ita No. Ay Appellant Respondent 2004-05 Acit, Shri Raghubhai B. Vaghela, 1034/Ahd/2013 Central Circle 1 (4), 8, Riddhi Siddhi Bunglows, Ahmedabad Sanand, Ahmedabad-382210 Pan : Afgpv 8496 N 2009-10 Revenue Assessee 1035/Ahd/2013 2010-11 Revenue Assessee 1036/Ahd/2013 4 It(Ss)A No. 2004-05 Assessee Revenue 153/Ahd/2014 5 It(Ss)A No. 2009-10 Assessee Revenue 154/Ahd/2014 6 It(Ss)A No. 2010-11 Assessee Revenue 155/Ahd/2014 7 It(Ss)A No. 2004-05 Assessee Revenue 36/Ahd/2016 8 It(Ss)A No. 2005-06 Assessee Revenue 37/Ahd/2016 9 It(Ss)A No. 2009-10 Assessee Revenue 38/Ahd/2016 10 It(Ss)A No. 2010-11 Assessee Revenue 39/Ahd/2016 Revenue By : Ms. Vibha Bhalla, Cit-Dr Assessee By : Shri Sakar Sharma, Ar सुनवाई क" तार"ख/Date Of Hearing : 03/05/2017 घोषणा क" तार"ख /Date Of Pronouncement: 11/05/2017 आदेश/O R D E R Per Bench :

271 ITR 450 (Guj), Nihalkaran vs. CWT [1989] 175 ITR 14 etc. The ITA Nos.1034to1036 Ahd 13, ITSS 153to155 Ahd 14 & ITSS 36to39 of 16- Assessee- Raghubhai B. Vaghela AY : 2004-0, 2009-10 & 2010-11 - 5 – relevant finding of the Tribunal in the case of M/s. Shree Balaji Woollen Mills (supra) is reproduced as under :- “3. In the instant

THE ACIT, CENTRAL CIRCLE-1(4),, AHMEDABAD vs. SHRI RAGHUBHAI B.VAGHELA, AHMEDABAD

In the result, this appeal of the assessee is also allowed

Bench: Shri Rajpal Yadav & Shri Manish Boradsn It(Ss)A/Ita No. Ay Appellant Respondent 2004-05 Acit, Shri Raghubhai B. Vaghela, 1034/Ahd/2013 Central Circle 1 (4), 8, Riddhi Siddhi Bunglows, Ahmedabad Sanand, Ahmedabad-382210 Pan : Afgpv 8496 N 2009-10 Revenue Assessee 1035/Ahd/2013 2010-11 Revenue Assessee 1036/Ahd/2013 4 It(Ss)A No. 2004-05 Assessee Revenue 153/Ahd/2014 5 It(Ss)A No. 2009-10 Assessee Revenue 154/Ahd/2014 6 It(Ss)A No. 2010-11 Assessee Revenue 155/Ahd/2014 7 It(Ss)A No. 2004-05 Assessee Revenue 36/Ahd/2016 8 It(Ss)A No. 2005-06 Assessee Revenue 37/Ahd/2016 9 It(Ss)A No. 2009-10 Assessee Revenue 38/Ahd/2016 10 It(Ss)A No. 2010-11 Assessee Revenue 39/Ahd/2016 Revenue By : Ms. Vibha Bhalla, Cit-Dr Assessee By : Shri Sakar Sharma, Ar सुनवाई क" तार"ख/Date Of Hearing : 03/05/2017 घोषणा क" तार"ख /Date Of Pronouncement: 11/05/2017 आदेश/O R D E R Per Bench :

271 ITR 450 (Guj), Nihalkaran vs. CWT [1989] 175 ITR 14 etc. The ITA Nos.1034to1036 Ahd 13, ITSS 153to155 Ahd 14 & ITSS 36to39 of 16- Assessee- Raghubhai B. Vaghela AY : 2004-0, 2009-10 & 2010-11 - 5 – relevant finding of the Tribunal in the case of M/s. Shree Balaji Woollen Mills (supra) is reproduced as under :- “3. In the instant

THE ACIT, CENTRAL CIRCLE-1(4),, AHMEDABAD vs. SHRI RAGHUBHAI B.VAGHELA, AHMEDABAD

In the result, this appeal of the assessee is also allowed

Bench: Shri Rajpal Yadav & Shri Manish Boradsn It(Ss)A/Ita No. Ay Appellant Respondent 2004-05 Acit, Shri Raghubhai B. Vaghela, 1034/Ahd/2013 Central Circle 1 (4), 8, Riddhi Siddhi Bunglows, Ahmedabad Sanand, Ahmedabad-382210 Pan : Afgpv 8496 N 2009-10 Revenue Assessee 1035/Ahd/2013 2010-11 Revenue Assessee 1036/Ahd/2013 4 It(Ss)A No. 2004-05 Assessee Revenue 153/Ahd/2014 5 It(Ss)A No. 2009-10 Assessee Revenue 154/Ahd/2014 6 It(Ss)A No. 2010-11 Assessee Revenue 155/Ahd/2014 7 It(Ss)A No. 2004-05 Assessee Revenue 36/Ahd/2016 8 It(Ss)A No. 2005-06 Assessee Revenue 37/Ahd/2016 9 It(Ss)A No. 2009-10 Assessee Revenue 38/Ahd/2016 10 It(Ss)A No. 2010-11 Assessee Revenue 39/Ahd/2016 Revenue By : Ms. Vibha Bhalla, Cit-Dr Assessee By : Shri Sakar Sharma, Ar सुनवाई क" तार"ख/Date Of Hearing : 03/05/2017 घोषणा क" तार"ख /Date Of Pronouncement: 11/05/2017 आदेश/O R D E R Per Bench :

271 ITR 450 (Guj), Nihalkaran vs. CWT [1989] 175 ITR 14 etc. The ITA Nos.1034to1036 Ahd 13, ITSS 153to155 Ahd 14 & ITSS 36to39 of 16- Assessee- Raghubhai B. Vaghela AY : 2004-0, 2009-10 & 2010-11 - 5 – relevant finding of the Tribunal in the case of M/s. Shree Balaji Woollen Mills (supra) is reproduced as under :- “3. In the instant

MARDIA COPPER EXTRUTIONS PVT.LTD.,AHMEDABAD vs. DCIT, CIRCLE-2(1)(2),, AHMEDABAD

In the result appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 229/Ahd/2018 "नधा"रण वष"/Asstt. Year: 1990-1991 M/S Mardia Copper Extrusions Pvt. Ltd., D.C.I.T, C/O Mehta Lodha & Co., Vs. Circle-2(1)(2), 105, Sakar-I, Near Gandhigram Railway Ahmedabad. Station, Off Ashram Road, Ahmedabad-380009. Pan: Aabcm3848G

u/s 271(1)(c) of the Act at Rs. 16,66,271/- only being 100% of the amount of tax sought to be evaded. 3. The aggrieved assessee preferred an appeal before the Ld. CIT (A). The assessee before the Ld. CIT (A) reiterated the submission as before the AO. Page 4 of 11 Asstt. Year

M/S GURUKRUPA DEVELOPERS,GODHRA vs. THE DCIT, CENTRAL CIRCLE-1,, VADODARA

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 41/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2012-2013 M/S Gurukrupa Developers, D.C.I.T., Mahavir Complex, Vs. Central Circle-1, Opp. Fci Godown, Vadodara. Sapana Road, Godhra-389001. Pan: Aaifg8293P

3 for the reason beyond the control, the assessee cannot be penalized. The assessee in its support also relied upon the various case laws. 4.1 However the AO disregarded the submission made by the assessee and levied the penalty under section 271B of Act for ₹ 51,559/- being ½% of the turnover by holding that it was the duty

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

SHRIRAM TUBES PVT. LTD.,,AHMEDABAD vs. THE DCIT.,CIRCLE-4(1)(1), AHMEDABAD

In the result, subject to payment of Rs

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kediaआयकर अपील सं./ Ita No.27 & 28/Ahd/2019 [Asstt.Year: 2007-08]

penalty order u/s. 271(l)(c) of the Act and not of more than 27 months delay as stated by the CIT(Appeals) in his appellate order dated 13/11/2018.” 8. With the assistance of the ld.representatives, we have gone through the record carefully. Sub-section 5 of Section 253 contemplates that the Tribunal may admit an appeal or permit filing

SHRIRAM TUBES PVT. LTD.,,AHMEDABAD vs. THE DCIT.,CIRCLE-4(1)(1), AHMEDABAD

In the result, subject to payment of Rs

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kediaआयकर अपील सं./ Ita No.27 & 28/Ahd/2019 [Asstt.Year: 2007-08]

penalty order u/s. 271(l)(c) of the Act and not of more than 27 months delay as stated by the CIT(Appeals) in his appellate order dated 13/11/2018.” 8. With the assistance of the ld.representatives, we have gone through the record carefully. Sub-section 5 of Section 253 contemplates that the Tribunal may admit an appeal or permit filing

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

MANJUDEVI R. SOMANI,AHMEDABAD vs. THE INCXOME TAX OFFICER, WARD-11(4), NOW WARD-5(3)(4), AHMEDABAD

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

253 ITR 798, it was held as follows;- "In exercising discretion under section 5 of the limitation Act, the Court 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

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