SHRI CHINTAN KANJIBHAI KATARIYA,ANJAR-KUTCH vs. THE ITO WARD-1, , GANDHIDHAM-KUTCH

In the result, appeal of the assessee is dismissed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

TDS was deducted. Accordingly, the Assessing Officer made disallowance of Rs. 5,87,178/- as per provisions of Section 40(a)(ia) of the Act. Further

K.G.N.ENTERPRISE,VERAVAL vs. INCOME TAX OFFICER, VERAVAL

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.181/Rjt/2025 िनधा"रण वष"/Assessment Year : 2019-20 K.G.N. Enterprise बनाम/ Income Tax Officer Al Iraki Bageraza Lucky Colony, Vs Ward – 4, Range 201, Junagarh, Ner Somnathtokish, Behind Amit Veraval Akela Clinic, Veraval, Gir Somnath, Gujarat - 362264 "ायीलेखासं./जीआइआरसं./Pan/Gir No.:Aatfk8798E (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रती की ओर से/Assessee By : Shri R. B. Shah, Ld. Ar राज"की ओर से / Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई की तारीख /Date Of Hearing : 15/09/2025 घोषणा की तारीख /Date Of Pronouncement : 09/12/2025 आदेश/Order

section 147 r.w.s 148 of the Act, that income chargeable to tax of Rs. 11,87,999/- has escaped assessment for the year under consideration. Therefore, the notice was issued by the assessing officer, asking the assessee to explain the contract receipts amounting to Rs. 11,87,999/-. 2 K.G.N. Enterprise vs. ITO 4.During the assessment proceedings, in response

M/S. D.M.L. EXIM PVT. LTD.,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5,, RAJKOT-GUJARAT

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS provisions, the assessee can be declared to be an assessee in default u/s. 201 of the Act and no disallowance can be made by invoking the provisions of section 40(a)(ia) of the Act. Therefore, the disallowance made by the assessing officer cannot be sustained. The addition made at Rs.67,84,807/- on account of disallowance of payments

THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S DML EXIM PVT. LTD.,, RAJKOT-GUJARAT

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS provisions, the assessee can be declared to be an assessee in default u/s. 201 of the Act and no disallowance can be made by invoking the provisions of section 40(a)(ia) of the Act. Therefore, the disallowance made by the assessing officer cannot be sustained. The addition made at Rs.67,84,807/- on account of disallowance of payments

THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S D.M.L. EXIM PVT. LTD.,, RAJKOT-GUJARAT

Appeal is dismissed

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS provisions, the assessee can be declared to be an assessee in default u/s. 201 of the Act and no disallowance can be made by invoking the provisions of section 40(a)(ia) of the Act. Therefore, the disallowance made by the assessing officer cannot be sustained. The addition made at Rs.67,84,807/- on account of disallowance of payments

AMARDEEP EXPORTS,JAMNAGAR vs. INCOME TAX OFFICERWARD 1(3), JNR, JAMNAGAR

In the result, the appeal is dismissed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

TDS return – other interest (section 164A) Rs. 1,64,527/- 3. Cash transaction of Rs. 100000 and more Rs. 15,00,000/- 4. Shipping bill for exports for value exceeding Rs. 5 Lakh (Custom export) Rs. 10,21,87

THE ACIT GANDHIDHAM CIRCLE, GANDHIDHAM vs. SOFTEL MACHINES LIMITED , GANDHIDHAM ( KUTCH)

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

Bench: DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DINESH MOHAN SINHA (Judicial Member)

section 43B of the Act. The assessee has not given any submission. Accordingly, an amount of Rs.23,88,973/- was disallowed by the assessing officer in view of the provision u/s 43B of the Act and added back to the total income of the assessee. 9. About disallowance on account of non-deduction of TDS for sales promotion & telemarketing expenses

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACTIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.76 To 80/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2008-09 To 2012-13 & आयकर अपीलसं/.Ita No. 81/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2014-15 Shri Pankaj Chimanlal Lodhiya 3Rd Floor, Parth, Diwanpara Main Road, Rajkot-3600 001 Pan: Aampl 3903 F (अपीलार्थी/Assessee) निर्धारिती की ओर से/Assessee By : Shri Mehul Ranpura, Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 05/03/2025 घोषणा की तारीख/Date Of Pronouncement : 30/04/2025 Order Per Bench, Captioned Six Appeals Filed By The Assessee, Pertaining To The Assessment Years (Ays) 2008-09 To 2012-13 & Ay 2014-15, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), (“Ld.Cit(A)” For Short) Under Section 250 Of The Income Tax Act, 1961 (“The Act" For Short), Which In Turn Arise Out Of Separate Penalty Orders, Passed By The Assessing Officer U/S 271(1)(C) & 271Aab(1)(C) Of The Act.

section 250 of the Income Tax Act, 1961 (“the Act" for short), which in turn arise out of separate penalty orders, passed by the Assessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act. ITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15) Pankaj C Lodhiya 2. The assessee's appeals in ITA Nos.76

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.76 To 80/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2008-09 To 2012-13 & आयकर अपीलसं/.Ita No. 81/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2014-15 Shri Pankaj Chimanlal Lodhiya 3Rd Floor, Parth, Diwanpara Main Road, Rajkot-3600 001 Pan: Aampl 3903 F (अपीलार्थी/Assessee) बनाम Vs. Assistant Commissioner Of Income-Tax, Central Circle-2 Rajkot, 2Nd Floor, Amruta Estate, M.G. Rad, Rajkot-360 001 (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri Mehul Ranpura, Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement : 05/03/2025 : 30/04/2025 Order Per Bench, Captioned Six Appeals Filed By The Assessee, Pertaining To The Assessment Years (Ays) 2008-09 To 2012-13 & Ay 2014-15, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), (“Ld.Cit(A)” For Short) Under Section 250 Of The Income Tax Act, 1961 (“The Act" For Short), Which In Turn Arise Out Of Separate Penalty Orders, Passed By The Assessing Officer U/S 271(1)(C) & 271Aab(1)(C) Of The Act.

section 250 of the Income Tax Act, 1961 (“the Act" for short), which in turn arise out of separate penalty orders, passed by the Assessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act. ITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15) Pankaj C Lodhiya 2. The assessee's appeals in ITA Nos.76

PANKAJ CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

section 250 of the Income Tax Act, 1961 (“the Act" for short), which in turn arise out of separate penalty orders, passed by the Assessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act. The assessee's appeals in ITA Nos.76 to 80/RJT/2022, relates to penalty u/s 271(1)(c) of the Act and appeal

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

TDS. The penalty confirmed is totally\nunjustified on facts was also in law and may kindly be deleted.\n5.\nThe relevant material facts, as culled out from the material on record, are\nas follows. The assessee, before us, is an in individual and has originally filed\nreturn of income u/s 139(1) of the Act, on 30.09.2008, declaring total income

THE ACIT, CIRCLE- 1,, RAJKOT-GUJARAT vs. SMT. MANISHABEN N. MASHRU,, RAJKOT-GUJARAT

In the result, appeal of the Revenue in ITA No

Bench: Shri Pramod Kumar & Shri Rajpal Yadavsr.No.

87,129 40,98,852 1.05% 13. At this stage, we would like to make a reference to section 68 of the Income Tax Act, which contemplates that where any sum is found credited in the books of an assessee maintained for any previous year, and the assessee offers no explanation about the nature and source thereof, or the explanation

VIDHYOTEJAK SAMAJ,RAJKOT vs. ACIT, CPC, TDS, GHAZIABAD

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

Section 5 if there is no sufficient cause or cogent ground for the condonation of delay, the onus of proving which lies on the appellant, as clearly laid down in the judicial pronouncements by the Highest Courts of Law. Therefore, we are of the view that provisions of law have to be adhered strictly and that one cannot be allowed

VIDHYOTEJAK SAMAJ,RAJKOT vs. ACIT, CPC, TDS , GHAZIABAD

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

Section 5 if there is no sufficient cause or cogent ground for the condonation of delay, the onus of proving which lies on the appellant, as clearly laid down in the judicial pronouncements by the Highest Courts of Law. Therefore, we are of the view that provisions of law have to be adhered strictly and that one cannot be allowed

VIDHYOTEJAK SAMAJ,RAJKOT vs. ACIT, CPC, TDS, GHAZIABAD

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

Section 5 if there is no sufficient cause or cogent ground for the condonation of delay, the onus of proving which lies on the appellant, as clearly laid down in the judicial pronouncements by the Highest Courts of Law. Therefore, we are of the view that provisions of law have to be adhered strictly and that one cannot be allowed

VIDHYOTEJAK SAMAJ,RAJKOT vs. ACIT, CPC, TDS, GHAZIABAD

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

Section 5 if there is no sufficient cause or cogent ground for the condonation of delay, the onus of proving which lies on the appellant, as clearly laid down in the judicial pronouncements by the Highest Courts of Law. Therefore, we are of the view that provisions of law have to be adhered strictly and that one cannot be allowed

VIDHYOTEJAK SAMAJ,RAJKOT vs. ACIT, CPC, TDS, GHAZIABAD

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

Section 5 if there is no sufficient cause or cogent ground for the condonation of delay, the onus of proving which lies on the appellant, as clearly laid down in the judicial pronouncements by the Highest Courts of Law. Therefore, we are of the view that provisions of law have to be adhered strictly and that one cannot be allowed

THE ASSTT. DIRECTOR INCOME TAX, CEN. CIRCLE-2,, RAJKOT-GUJARAT vs. M/S BACKBONE PROJECTS LTD.,, AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

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

section 271AAA have been fulfilled. It is also held that in respect of balance undisclosed income of Rs. 1,67,68,242/-, the AO has correctly levied the penalty u/s 271AAA as undisclosed to this explanation was neither offered in the return of income nor the due taxes were paid thereupon. Therefore, A.O. is directed re-compute the penalty