AVANI DIPAKBHAI SHAH,VADODARA vs. THE ACIT, CIRCLE INTL. TXN., VADODARA

The appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

68,860/- to the total income of the assessee on a protective basis as unexplained investment under section 69 of the Act. 6. Further, since the assessee had neither filed her return of income under section 139(1) within the prescribed time nor in response to notice under section 153C, penalty proceedings under section 271F

SHANTIJI PIRAJI SUTHAR,BANASKANTHA vs. THE ITO, WARD-4, PALANPUR

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.787/Ahd/2024, 788/Ahd/2024 & 789/Ahd/2024 िनधा"रण वष" /Assessment Year : 2010-11 Shantiji Piraji Suthar The Ito बनाम/ Sherpura, Ward-4 V/S. Tal.Deesa Palanpur – 385 001 Banaskantha – 385 535 (Gujarat) "थायी लेखा सं./Pan: Bwops 8650 P अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) ….. Assessee By : Shri Anil Brahmakshatriya, Ar Revenue By : Shri V.K. Mangla, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/10/2024 घोषणा की तारीख /Date Of Pronouncement: 24/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

271F of the Act (failure to file a return). Since these penalties were levied in consequence of the assessment order, they are dependent on the outcome of the main issue regarding the cash deposits added under section 68

SHANTIJI PIRAJI SUTHAR,BANASKANTHA vs. THE ITO, WARD-4, PALANPUR

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.787/Ahd/2024, 788/Ahd/2024 & 789/Ahd/2024 िनधा"रण वष" /Assessment Year : 2010-11 Shantiji Piraji Suthar The Ito बनाम/ Sherpura, Ward-4 V/S. Tal.Deesa Palanpur – 385 001 Banaskantha – 385 535 (Gujarat) "थायी लेखा सं./Pan: Bwops 8650 P अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) ….. Assessee By : Shri Anil Brahmakshatriya, Ar Revenue By : Shri V.K. Mangla, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/10/2024 घोषणा की तारीख /Date Of Pronouncement: 24/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

271F of the Act (failure to file a return). Since these penalties were levied in consequence of the assessment order, they are dependent on the outcome of the main issue regarding the cash deposits added under section 68

SHANTIJI PIRAJI SUTHAR,BANASKANTHA vs. THE ITO, WARD-4, PALANPUR

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.787/Ahd/2024, 788/Ahd/2024 & 789/Ahd/2024 िनधा"रण वष" /Assessment Year : 2010-11 Shantiji Piraji Suthar The Ito बनाम/ Sherpura, Ward-4 V/S. Tal.Deesa Palanpur – 385 001 Banaskantha – 385 535 (Gujarat) "थायी लेखा सं./Pan: Bwops 8650 P अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) ….. Assessee By : Shri Anil Brahmakshatriya, Ar Revenue By : Shri V.K. Mangla, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/10/2024 घोषणा की तारीख /Date Of Pronouncement: 24/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

271F of the Act (failure to file a return). Since these penalties were levied in consequence of the assessment order, they are dependent on the outcome of the main issue regarding the cash deposits added under section 68

HEMA VIRAL JOSHI,GANDHINAGAR vs. THE INCOME TAX OFFICER, WARD-2, GANDHINAGAR

Accordingly, these four appeals of the assessee(s) are allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.609, 610 & 611/Ahd/2023 िनधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2012-13 Respectively Hema Viral Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Admpj 6455 B & आयकर अपील सं /Ita No.612/Ahd/2023 िनधा"रण वष" /Assessment Year : 2011-12 Viral Vinodchandra Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Abjpj 6812 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Kushal Fofaria, Ar Revenue By : Shri Surendra Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 30/09/2024 घोषणा की तारीख /Date Of Pronouncement: 08/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

68 of the Income Tax Act. The AO also linked these transactions to certain off-market deals in the shares of Gandhinagar Hotels Ltd., which were transferred to various parties, including the assessee. The ITA Nos.609 to 612/Ahd/2023 Hema Viral Joshi/Viral Vinodchandra Joshi vs. ITO Asst. Years : 2010-11, 2011-12 & 2012-13 5 shares were sold at significant profits

VIRAL VINODCHANDRA JOSHI,GANDHINAGAR vs. THE INCOME TAX OFFICER, WARD-2, GANDHINAGAR

Accordingly, these four appeals of the assessee(s) are allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.609, 610 & 611/Ahd/2023 िनधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2012-13 Respectively Hema Viral Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Admpj 6455 B & आयकर अपील सं /Ita No.612/Ahd/2023 िनधा"रण वष" /Assessment Year : 2011-12 Viral Vinodchandra Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Abjpj 6812 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Kushal Fofaria, Ar Revenue By : Shri Surendra Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 30/09/2024 घोषणा की तारीख /Date Of Pronouncement: 08/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

68 of the Income Tax Act. The AO also linked these transactions to certain off-market deals in the shares of Gandhinagar Hotels Ltd., which were transferred to various parties, including the assessee. The ITA Nos.609 to 612/Ahd/2023 Hema Viral Joshi/Viral Vinodchandra Joshi vs. ITO Asst. Years : 2010-11, 2011-12 & 2012-13 5 shares were sold at significant profits

HEMA VIRAL JOSHI,GANDHINAGAR vs. THE INCOME TAX OFFICER, WARD-2, GANDHINAGAR

Accordingly, these four appeals of the assessee(s) are allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.609, 610 & 611/Ahd/2023 िनधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2012-13 Respectively Hema Viral Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Admpj 6455 B & आयकर अपील सं /Ita No.612/Ahd/2023 िनधा"रण वष" /Assessment Year : 2011-12 Viral Vinodchandra Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Abjpj 6812 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Kushal Fofaria, Ar Revenue By : Shri Surendra Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 30/09/2024 घोषणा की तारीख /Date Of Pronouncement: 08/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

68 of the Income Tax Act. The AO also linked these transactions to certain off-market deals in the shares of Gandhinagar Hotels Ltd., which were transferred to various parties, including the assessee. The ITA Nos.609 to 612/Ahd/2023 Hema Viral Joshi/Viral Vinodchandra Joshi vs. ITO Asst. Years : 2010-11, 2011-12 & 2012-13 5 shares were sold at significant profits

HEMA VIRAL JOSHI,GANDHINAGAR vs. THE INCOME TAX OFFICER, WARD-2, GANDHINAGAR

Accordingly, these four appeals of the assessee(s) are allowed for statistical purposes

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.609, 610 & 611/Ahd/2023 िनधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2012-13 Respectively Hema Viral Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Admpj 6455 B & आयकर अपील सं /Ita No.612/Ahd/2023 िनधा"रण वष" /Assessment Year : 2011-12 Viral Vinodchandra Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Abjpj 6812 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Kushal Fofaria, Ar Revenue By : Shri Surendra Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 30/09/2024 घोषणा की तारीख /Date Of Pronouncement: 08/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

68 of the Income Tax Act. The AO also linked these transactions to certain off-market deals in the shares of Gandhinagar Hotels Ltd., which were transferred to various parties, including the assessee. The ITA Nos.609 to 612/Ahd/2023 Hema Viral Joshi/Viral Vinodchandra Joshi vs. ITO Asst. Years : 2010-11, 2011-12 & 2012-13 5 shares were sold at significant profits

BRAMVISHMA DATA & MAILING SERVICES PVT. LTD.,AHMEDABAD vs. THE ITO, WARD- 1(1)(2), AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.240/Ahd/2024 िनधा"रण वष" /Assessment Year : 2011-12 Bramvishma Data & Mailing The Ito बनाम/ Services Pvt.Ltd. Ward-1(1)(2) V/S. C/O. Divyang Shah & Co.,Cas Ahmedabad – 380 015 201, 2Nd Floor, Devashish Complex Nr. Regenta Central Antarim Hotel, Off. C.G. Road Ahmedabad – 380 009 "थायी लेखा सं./Pan: Aaccb 6364 M अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Maulik Kansara, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 25 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 26 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

68. Further, the contract receipt of Rs.2,89,250/- was also treated as undisclosed income in the absence of return of income and any details submitted by the assessee. 4.2. Accordingly, the total income was assessed at Rs.78,98,030/- by an ex parte order passed under section 144 r.w.s. 147 of the Act dated 26.12.2018. Penalty proceedings under

HEMLATA VISHNUBHAI GUPTA,AHMEDABAD vs. THE ITO, WARD--(3)(3), AHMEDABAD

In the result, appeal filed by the assessee is dismissed

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year: 2011-12

271F of the Act for failure to furnish the return of income. 3. Aggrieved against the ex-parte assessment order, the assessee filed appeal before the Ld. CIT(A)-5 Ahmedabad. The main contention of the assessee before the Ld. CIT(A) was that the Assessing officer erred in making addition on account of trading in penny stock

THE VANDELI DUDH UTPADAK SAHAKARI MANDLI LTD,PANCHMAHAL vs. THE ITO, WARD-1, GODHRA

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

Bench: Ms. Suchitra Kambleassessment Year 2019-20

68 of the IT Act, 1961, without adjudicating the appeal on merits and without considering the appellant's inability to respond to the hearing notices due to genuine constraints. 4:0 The learned Commissioner of Income Tax (Appeals), NFAC erred in law and on facts has confirmed the addition of 278,170/- on account of interest income, without adjudicating

RINKLE VORA,AHMEDABAD, GUJARAT vs. INCOME TAX OFFICER, WARD 5(2)(1), AHMEDABAD, GUJARAT

The appeal of the assessee is allowed for statistical purposes

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

section 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2011-12. 2. The assessee has raised the following Grounds of Appeal: I.T.A No. 649/Ahd/2025 A.Y. 2011-12 Page No 2 Rinkle Vora vs. ITO 1. Addition of Rs. 5,00,000/- u/s 68 on account of unexplained money

BHARATBHAI RAGHAVBHAI JOGRANA,BHAVNAGAR vs. THE ITO, WARD-1(1), BHAVNAGAR

In the result, the appeal is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

271F for non-compliance and failure to file the return of income. 4. Aggrieved by the assessment order, the assessee filed an appeal before the CIT(A). However, throughout the appellate proceedings, the assessee did not respond to any of the five hearing notices issued by Ld. CIT(A) between 2021 and 2024. Observing complete non-compliance over a period

DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD vs. M/S. KGN INDUSTRIES LTD, AHMEDABAD

In the result, appeal field by the Revenue is allowed

Section 40(a)(ia) of the Act. Thus determined the assessed income as Rs. 1,68,10,620/- u/s. 144 r.w.s. 147 of the Act and also charged interest of u/s. 234A, 234B, 234C and 234D of the Act. The Assessing Officer also initiated penalty proceedings u/s. 271(1)(c) as the assessee company has concealed its income

KARAMSHIBHAI MEGHJIBHAI PATEL,ANAND vs. THE ITO, WARD-1(3)(4) (PREVIOUSLY THE ITO, WARD-3, NAVSARI), PETLAD

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

68,410/- made by the Ld. AO on account of capital gain on sale of land is not sustainable in the eyes of law. The land sold by the appellant is an agricultural land as per Section 2(14)(iii) of the Act, thus not a capital asset liable to capital gain

PRADIPSINH KARANSINH THAKOR,VADODARA vs. DCIT CIRCLE-1(2), VADODARA

In the result, both the appeals filed by the Assessee are allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed) [Through Virtual Court]

68,16,700/-. In compliance to the notice, assessee filed return of income declaring taxable income at Rs. 25,66,700/- and income of Rs. 1,08,552/- for other sources. 3. Assessee’s contention was that his sold land was not a capital asset as the land was situated at the distance on 8 km. from the Vadodara city

BHAVINIBEN SHAH,VADODARA vs. THE INCOMETAX OFFICER WARD-1(2)(1) (PREVIOUSLY WARD-1(2)(2)), VADODARA

In the result, both the appeals filed by the assessee are partly allowed

Bench: Ms. Suchitra Kamble

271F of the Act. ITA Nos.548 & 549/Ahd/2023 Assessment Years: 2010-11 & 2012-13 Page 3 of 7 7. The appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal.” 3. Firstly we are taking up ITA No.548/Ahd/2023 for assessment

BHAVINIBEN SHAH,VADODARA vs. THE INCOMETAX OFFICER WARD-1(2)(1) (PREVIOUSLY WARD-1(2)(2)), VADODARA

In the result, both the appeals filed by the assessee are partly allowed

Bench: Ms. Suchitra Kamble

271F of the Act. ITA Nos.548 & 549/Ahd/2023 Assessment Years: 2010-11 & 2012-13 Page 3 of 7 7. The appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal.” 3. Firstly we are taking up ITA No.548/Ahd/2023 for assessment