PRATIBHABEN ASHOKKUMAR DAVE,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-3(1),, RAJKOT-GUJARAT

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble"नधा"रण वष"/ Asstt. Year: 2007-08 Pratibhaben Ashokumar Dave The Ito, Ward-3(1) Rajkot. “Shiv Urja”, 12-Bhaktinagar Society Vs. Dhebar Road Rajkot. (Applicant) (Responent)

capital gain of Rs.1,77,636/- and added to the total income of the assessee. Assessee filed an appeal before the ld.CIT(A) which was late by 196 days. The ld.CIT(A) dismissed the appeal of the assessee on the ground that delay in filing of appeal neither explained nor any condonation is sought for. Aggrieved by the order

SEABIRD MARINE SERVICES PRIVATE LIMITED,JAMNAGAR vs. ACIT, CIRCLE - 1, JAMNAGAR, JAMANGAR

In the result, ground No.4 raised by the assessee is allowed

gain should have been shown\nirrespective of treatment in book of account. Therefore, ld CIT(A), based on these\nfacts, confirmed the addition made by the assessing officer.\n10. Shri S. N. Soparkar, Ld. Senior Counsel for the assessee, pleaded on behalf\nof assessee that there was reduction in the capital and the assesssee has “written\noff\" the investments

THE DHARANGADHRA PEOPLE'S CO. OP. BANK LTD.,,DHRANGADHRA vs. THE DY. COMMR. INCOME TAX, SURENDRANAGAR CIRCLE,, SURENDRANAGAR

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. Nos.130-131/Rjt/2017 ("नधा"रण वष" / Assessment Years: 2012-13 & 2013-14) बनाम/ The Dharangadhra People’S D.C.I.T, Co-Op. Bank Ltd., Surendranagar Circle, Vs. Kalpvarksh, Mandvi Chowk, Surendranagar. Dhrangadhara, Surendranagar Circle, Surendranagar. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaat1192R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Shri D.M. Rindani, A.R ""यथ" क" ओर से/Respondent By : Shri Anil Kumar, Sr. D.R सुनवाई क" तार"ख / Date Of Hearing 20/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 18/12/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The Separate Order Of The Learned Commissioner Of Income Tax (Appeals)-7, Ahmedabad [Ld. Cit(A) In Short] Of Even Dated 01/02/2017, Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 16/02/2015 & 27/11/2015 Relevant To Assessment Years (A.Y.S) 2012-13 & 2013-14 Respectively.

Capital gains” and claims that the loss or any part thereof should be carried forward under sub- ITA Nos.130-131/RJT/2017 A.Ys. 2012-13 & 2013-14 section (1) of section 72, or sub-section (2) of section 73, or sub-section (1) 82[or sub-section (3)] of section 74, 83[or sub-section (3) of section 74A], he may furnish, within