SHRI ROHITJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, both appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ It(Ss)A No. 45 & Ita No.204/Ahd/2020 "नधा"रण वष"/Assessment Year: 2005-06 Rohitji Chanduji Thakore Dcit, Cent.Cir.2(1) Chandanami Nivas Vs Ahmedabad. Thakor Vas, Ambali Gam Ahmedabad. Pan : Adtpt 4435 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr.Adv Parimal Singh B. Parmar, Ar Shri Vijay Govani, Ar Revenue By : Shri Virendra Ojha, Cit-Dr

253 contemplates that the IT(SS)A.No.45/Ahd/2020 and ITA No.1188 /Ahd/2019 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. Similarly, it has been used in section 5 of Indian Limitation

THE DY. CIT (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. GANDHINAGAR URBAN DEVELOPMENT AUHORITY (GUDA),, GANDHINAGAR,

In the result, appeals of the Revenue are dismissed, and Cross

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1560 & 1561/Ahd/2017 With Cross Objection No.05 & 06/Ahd/2019 "नधा"रण वष"/Assessment Year: 2009-10 & 2010-11 Dy.Cit (Exemptions) Gandhinagar Urban Development Cir.1 Vs Authority, 4Th Floor, Udyog Bhavan Ahmedabad. Sector 11, Gandhinagar 382 011. Pan : Aaalg 0922 K

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

THE DY. CIT (EXEMPTIONS), CIRCLE-1,, AHMEDABAD vs. GANDHINAGAR URBAN DEVELOPMENT AUHORITY (GUDA),, GANDHINAGAR,

In the result, appeals of the Revenue are dismissed, and Cross

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1560 & 1561/Ahd/2017 With Cross Objection No.05 & 06/Ahd/2019 "नधा"रण वष"/Assessment Year: 2009-10 & 2010-11 Dy.Cit (Exemptions) Gandhinagar Urban Development Cir.1 Vs Authority, 4Th Floor, Udyog Bhavan Ahmedabad. Sector 11, Gandhinagar 382 011. Pan : Aaalg 0922 K

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

SACHINKUMAR PREMANANDBHAI PATEL,ANAND vs. THE ITO, WARD-1, ANAND

In the result, the appeal of the assessee is allowed

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2013-14 Sachinkumar Premanandbhai Patel Ito, Ward-1 Nr.Old Post Office Vs. Anand. Bhalej Anand Umreth, Gujarat Pan : Auhpp 8057 H (Applicant) (Responent) : Shri B.T. Thakkar, Ar Assessee By : Shri Amit Pratap Sigh, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 29/07/2025

reassessment proceedings initiated under section 147 r.w.s. 144 of the Income-tax Act, 1961. 2. Condonation of Delay 2.1 At the outset, it is noted that there is a delay of 233 days in filing the present appeal. The assessee filed an application for condonation of delay supported by a duly sworn affidavit dated 20.03.2025, explaining that the 2 delay

WELSPUN PROJECTS LTD.(FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.),BARODA vs. THE INCOME TAX OFFICER, WARD-4(1), BARODA

In the result, both appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1864/Ahd/2013 "नधा"रण वष"/Assessment Year: 2005-06 & "नधा"रण वष"/Assessment Year: 2006-2007 Welspun Projects (Formerly Known Ito, Ward-4(1) As Msk Projects (India) Ltd. Vs Baroda. 707-708, Sterling Centre R.C.Dutt Road, Alkapuri Baroda 390 005. Pan : Aabcm 4107 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vartik Chokshi With Shri Biren Shah, Ar Revenue By : Smt.Aparna M. Agrawal, Dr

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

WELSPUN PROJECTS LTD.(FORMERLY KNOWN AS MSK PROJECTS (INDIA) LTD.),BARODA vs. THE DY.CIT, RANGE-4,, BARODA

In the result, both appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1864/Ahd/2013 "नधा"रण वष"/Assessment Year: 2005-06 & "नधा"रण वष"/Assessment Year: 2006-2007 Welspun Projects (Formerly Known Ito, Ward-4(1) As Msk Projects (India) Ltd. Vs Baroda. 707-708, Sterling Centre R.C.Dutt Road, Alkapuri Baroda 390 005. Pan : Aabcm 4107 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vartik Chokshi With Shri Biren Shah, Ar Revenue By : Smt.Aparna M. Agrawal, Dr

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

SMT. RUPA MAHESHKUMAR GANDHI,AHMEDABAD vs. THE ITO, WARD-5(3)(2), AHMEDABAD

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

Bench: Shri Rajpal Yadav, Vice-"नधा"रण वष"/ Asstt.Year : 2010-11 Smt.Rupa Maheshbhai Gandhi Ito, Ward-3(2)(10) D-404, 5Th Floor, Dharnidhar Tower Ahmedabad. Vs. Paldi, Ahmedabad. Pan : Abupg 5905 D

reassessment is bad in law and therefore the order passed by the Id.AO is to be quashed. 3. That the learned CIT(A) has erred in law and fact by not deleting the addition of unexplained investment of Rs.9,05,412/- and therefore the Id.AO should be directed to delete the said addition.” 3. The first issue is regarding

DEWARKADHISH DEVELOPERS,BHARUCH vs. THE DY.CIT, CENTRAL CIRCLE-2, VADODARA

In the result, all three appeals are dismissed

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos. 635 To 637/Ahd/2025 िनधा"रण वष" /Assessment Years : (2015-16 To 2017-18) Dwarkadhish Developers, The Deputy Commissioner Plot No. H-3066/4, बनाम/ Of Income Tax, V/S. Dwarkadhish Residency, Central Circle-2, Esic Hospital Road, Vadodara. Gidc Ankleshwar, Bharuch-393002. (Gujarat) "थायी लेखा सं./Pan: Aakfd8537F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Adjournment Application Filed Revenue By : Shri Abhijit, Sr-Dr

253 read with section 250 of the Act does not contemplate intervention by the Tribunal in a matter where the assessment itself has ceased to exist and is yet to be redetermined by the AO in compliance with remand directions. Relief at the second appellate level can be meaningfully considered only after the assessee has availed of and exhausted

DEWARKADHISH DEVELOPERS,BHARUCH vs. THE DY.CIT, CENTRAL CIRCLE-2, VADODARA

In the result, all three appeals are dismissed

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos. 635 To 637/Ahd/2025 िनधा"रण वष" /Assessment Years : (2015-16 To 2017-18) Dwarkadhish Developers, The Deputy Commissioner Plot No. H-3066/4, बनाम/ Of Income Tax, V/S. Dwarkadhish Residency, Central Circle-2, Esic Hospital Road, Vadodara. Gidc Ankleshwar, Bharuch-393002. (Gujarat) "थायी लेखा सं./Pan: Aakfd8537F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Adjournment Application Filed Revenue By : Shri Abhijit, Sr-Dr

253 read with section 250 of the Act does not contemplate intervention by the Tribunal in a matter where the assessment itself has ceased to exist and is yet to be redetermined by the AO in compliance with remand directions. Relief at the second appellate level can be meaningfully considered only after the assessee has availed of and exhausted

DEWARKADHISH DEVELOPERS,BHARUCH vs. THE DY.CIT, CENTRAL CIRCLE-2, VADODARA

In the result, all three appeals are dismissed

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos. 635 To 637/Ahd/2025 िनधा"रण वष" /Assessment Years : (2015-16 To 2017-18) Dwarkadhish Developers, The Deputy Commissioner Plot No. H-3066/4, बनाम/ Of Income Tax, V/S. Dwarkadhish Residency, Central Circle-2, Esic Hospital Road, Vadodara. Gidc Ankleshwar, Bharuch-393002. (Gujarat) "थायी लेखा सं./Pan: Aakfd8537F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Adjournment Application Filed Revenue By : Shri Abhijit, Sr-Dr

253 read with section 250 of the Act does not contemplate intervention by the Tribunal in a matter where the assessment itself has ceased to exist and is yet to be redetermined by the AO in compliance with remand directions. Relief at the second appellate level can be meaningfully considered only after the assessee has availed of and exhausted

SHRI SHENALMA GAUSHALA TRUST,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

Appeals are allowed for statistical\npurposes

253(5) of the Act\nseeking condonation of delay. Details of such delay are as follows -\nAppeal\nOrder\nAppealed\nAgainst\nDate\nOrder of\nCIT(E)\nDate\nof\nAppeal\nDue Date\nfor\nAppeal\nDate of\nFiling before\nus\nDelay\n(Days)\nDelay\nNoted by\nRegistry\nITA No.\n94/Ahd/2025\nRejection\nunder Section\n12A(1)(ac)(iii)\n03.09.2024\n02.11.2024\n13.01.2025\n72\n44 Days

SHRI SHENALMA GAUSHALA TRUST,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

Appeals are allowed for statistical\npurposes

253(5) of the Act\nseeking condonation of delay. Details of such delay are as follows -\nAppeal\nOrder\nAppealed\nAgainst\nDate\nOrder of\nCIT(E)\nDate\nof\nAppeal\nDue Date\nfor\nAppeal\nDate of\nFiling before\nus\nDelay\n(Days)\nDelay\nNoted by\nRegistry\nITA No.\n94/Ahd/2025\nRejection\nunder Section\n12A(1)(ac)(iii)\n03.09.2024\n02.11.2024 13.01.2025\n72\n44 Days

THE DCIT, CIRCLE-2(1)(1),, AHMEDABAD vs. GANESH HOUSING CORPORATION LIMITED,, AHMEDABAD

In the result appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Amarjit Singh"नधा"रण वष"/ Asstt. Year: 2009-2010 Ganesh Housing Corporation Ltd. Dcit, Cir.2(1)(1) “Ganesh Corporate House” Navjivan Trust Bldg. Vs. Ahmedabad. 100 Ft. Hebatpur-Thaltej Road Nr. Sola Bridge Off. S.G. Highway Ahmedabad 380 015. Pan : Aaacg 5590 Q With Co No.216/Ahd/2015 "नधा"रण वष"/ Asstt. Year: 2009-2010 Dcit, Cir.2(1)(1) Ganesh Housing Corporation Ltd. Navjivan Trust Bldg. “Ganesh Corporate House” Vs. Ahmedabad. 100 Ft. Hebatpur-Thaltej Road Nr. Sola Bridge Off. S.G. Highway Ahmedabad 380 015. (Applicant) (Responent) : Shri Dhiren Shah, Ar Assessee By Revenue By : Shri C. Danday, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 19/09/2018 घोषणा क" तार"ख /Date Of Pronouncement: 23/10/2018 आदेश/O R D E R

5. The appellant craves leave to amend, alter or add a new ground, which may be necessary. Assessee’s appeal: Challenging the validity of issuance of Notice issued u/s. 148 of the Act and —assessment proceedings u/s. 143(3) r.w.s. 147 of the Act. 1. The Ld. CIT(A) has erred in law and on facts in confirming the action

GANESH HOUSING CORPORATION LTD.,,AHMEDABAD vs. THE DY.CIT., CIRCLE-4, NOW, CIRCLE-2(1)(1),, AHMEDABAD

In the result appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Amarjit Singh"नधा"रण वष"/ Asstt. Year: 2009-2010 Ganesh Housing Corporation Ltd. Dcit, Cir.2(1)(1) “Ganesh Corporate House” Navjivan Trust Bldg. Vs. Ahmedabad. 100 Ft. Hebatpur-Thaltej Road Nr. Sola Bridge Off. S.G. Highway Ahmedabad 380 015. Pan : Aaacg 5590 Q With Co No.216/Ahd/2015 "नधा"रण वष"/ Asstt. Year: 2009-2010 Dcit, Cir.2(1)(1) Ganesh Housing Corporation Ltd. Navjivan Trust Bldg. “Ganesh Corporate House” Vs. Ahmedabad. 100 Ft. Hebatpur-Thaltej Road Nr. Sola Bridge Off. S.G. Highway Ahmedabad 380 015. (Applicant) (Responent) : Shri Dhiren Shah, Ar Assessee By Revenue By : Shri C. Danday, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 19/09/2018 घोषणा क" तार"ख /Date Of Pronouncement: 23/10/2018 आदेश/O R D E R

5. The appellant craves leave to amend, alter or add a new ground, which may be necessary. Assessee’s appeal: Challenging the validity of issuance of Notice issued u/s. 148 of the Act and —assessment proceedings u/s. 143(3) r.w.s. 147 of the Act. 1. The Ld. CIT(A) has erred in law and on facts in confirming the action

SHRI ASHOK SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD vs. SHRI DEEPAK KUMAR VASWANI,, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

SHRI RAJESH SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A