MAYURBHAI HIRABHAI SINDHAV ( MALDHARI),RAJKOT vs. INCOME TAX OFFICER WARD 2(1)(2), RAJKOT

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)

condoned the delay in filing both these appeals and noted that assessee neither appeared before the assessing officer, nor before the ld. CIT(A), and now assessee wants to submit fresh documents and evidences to prove his claim before the assessing officer. The ld. Counsel for the assessee contended that in the interest of justice, another opportunity to contest

MAYURBHAI HIRABHAI SINDHAV (MALDHARI),RAJKOT vs. INCOME TAX OFFICER WARD 2(1)(2), RAJKOT

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)

condoned the delay in filing both these appeals and noted that assessee neither appeared before the assessing officer, nor before the ld. CIT(A), and now assessee wants to submit fresh documents and evidences to prove his claim before the assessing officer. The ld. Counsel for the assessee contended that in the interest of justice, another opportunity to contest

SHRI RAVI PARSOTAMBHAI ASANANI,VILLAGE JETPUR, DIST. RAJKOT vs. THE ITO WARD 1 (2) (1), RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Sainibefore Dr. Arjun Lal Sainibefore Dr. Arjun Lal Sainiआयकरअपीलसं आयकरअपीलसं./Ita No. 434/Rjt/2025 ("नधा"रणवष" "नधा"रणवष"/Assessment Year: (2013-14) Ravi Parsotambhai Asnani Income Tax Officer, Nfac, Delhi Income Tax Officer, Nfac, Delhi Prop., Jay Ambe Textile, M.G.Road, Prop., Jay Ambe Textile, M.G.Road, Vs. Aayakar Bhavan, Race Course Ring Aayakar Bhavan, Race Course Ring Jetpur – 360370 Road, Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Pan/Gir No.: Amnpa7007Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

condone the delay and admit the appeal of the assessee for the appeal of the assessee for hearing. 6. At the outset itself, the ld. Counsel for the assessee At the outset itself, the ld. Counsel for the assessee submitted that submitted that, during the assessment proceedings, the notices were assessment proceedings, the notices were not served on the assessee

FUSION GRANITO PRIVATE LIMITED,MORBI vs. THE PR. COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is allowed for statistical purposes, in above terms

Bench: Dr. A. L. Saini, Am & Shri Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No.190/Rjt/2023 (िनधा"रण वष" / Assessment Year: (2018-19) (Physical Hearing) Fusion Granito Pvt. Ltd. बनाम/ Principal Commissioner Of Income Revenue Survey No.555/P1/91, Tax-1, Vs. Nr. Khokhra Hanuman Temple, 2Nd Jetpar Road, Morbi-363641 Rajkot, Floor, “Aayakar Bhawan”, Race Course Ring Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcf 0696 B (अपीलाथ"/Appellant) (""थ" /Respondent) अपीलाथ" ओर से/ Appellant By Shri Bandish Soparkar, Ar ""थ" की ओर से/Respondent By Shri Praveen Verma, Cit Dr सुनवाई की तारीख/Date Of Hearing 24/06/2025 घोषणा की तारीख /Date Of Pronouncement 10/09/2025 आदेश / O R D E R Per Dr. Arjun Lal Saini, A.M By Way Of This Appeal, The Assessee Has Challenged The Correctness Of The Order Passed By The Learned Principal Commissioner Of Income Tax - 1, Rajkot [In Short ‘Ld. Pcit’], Dated 27.03.2023, Under Section 263 Of The Income Tax Act, 1961 [Hereinafter Referred To As The ‘Act’] For The Assessment Year (Ay) 2018-19. 2. Grievances Raised By The Assessee, Which, Being Interconnected, Will Be Taken Up Together, Are As Follows: “1. The Revision Order U/S 263 Of The Act Dated 28.03.2023 Is Bad In Law. 2. The Hon’Ble Pr. Cit-1, Rajkot Has Erred In Law As Well As On Facts In Completing The Revision Proceedings U/S 263 Of The Act Hurriedly In Short Span Of Time Fusion Granito Pvt. Ltd.

nature and the assessee cannot seek condonation of delay under this provision as a matter of right, but has to satisfy the FAA by explaining the sufficient cause for the delay. (v) Just because there is merit in the appeal filed by the assessee, any amount of delay, however, negligently caused, cannot be condoned. (vi) Requirement of sufficient cause

SHREE SAMARTH SWITCHGEAR AND TRANSMISSION PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR

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

justice, the delay deserves to be condoned. We, accordingly, condone the delay of 120 days in ITA No.612/RJT/2024,as also 119 days’ delay, each in filing, the appeals in ITA No.609 and 610/RJT/2024, and admit these respective appeals for hearing. 7. For the sake of convenience, the grounds as well as the facts narrated in ITA No.612/RJT/2024, for assessment Year

SHREE SAMARTH ELECTRICALS PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

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

justice, the delay deserves to be condoned. We, accordingly, condone the delay of 120 days in ITA No.612/RJT/2024,as also 119 days’ delay, each in filing, the appeals in ITA No.609 and 610/RJT/2024, and admit these respective appeals for hearing. 7. For the sake of convenience, the grounds as well as the facts narrated in ITA No.612/RJT/2024, for assessment Year

SAILESHKUMAR MAGANLAL PATEL ,SURENDRANAGAR vs. THE ITO WARD-2, SURENDRANAGAR., SURENDRANAGAR

In the result, both appeals of the assessee is allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.441 & 442/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2016-17 Saileshkumar Maganlal Patel The Ito, Ward-2 बनाम Parshavnath Chambers, Surendranagar Navyug Cinema Road, Vs. Surendranagar, 263310, Gujarat Pan : Acdpp2564P (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

delay the condoned in the interest of natural Justice.” 9. In case of ITA No.442/RJT/2024, the submissions of the assessee

SHAILESHKUMAR MAGANLAL PATEL,SURENDRANAGAR vs. THE ITO WARD-2, SURENDRANAGAR., SURENDRANAGAR

In the result, both appeals of the assessee is allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.441 & 442/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2016-17 Saileshkumar Maganlal Patel The Ito, Ward-2 बनाम Parshavnath Chambers, Surendranagar Navyug Cinema Road, Vs. Surendranagar, 263310, Gujarat Pan : Acdpp2564P (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

delay the condoned in the interest of natural Justice.” 9. In case of ITA No.442/RJT/2024, the submissions of the assessee

BHAVARSINH ANESINH RAJPUT,ANJAR vs. INCOME TAX OFFICER, WARD - 1, GANDHIDHAM, GANDHIDHAM

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.418 & 388/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2009-10 Shri Bhavarsinh Anesinh Rajpput Income Tax Officer, बनाम Survey No. 188, House No. 175/176 Ward-1, Gandhidham Meghpar, Anjar, Gujarat-370110 Vs. (Gujarat) Pan : Apepr3624N (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Kapil Sanghavi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

justice, the delay deserves to be condoned. Therefore we condone the delay in filing both these appeals. Bhavarsinh Anesinh Rajput ITA Nos. 418 & 388 /RJT/2025 (AY : 2009-10) 5 7. On merits, Ld. Counsel for the assessee submitted that assessee’s appeal in ITA No. 388/RJT/2025 pertaining to Asst. Year 2009-10 is on quantum proceedings. Both the orders

SHRI BHAVARSINH ANESINH RAJPUT,VILLAGE MEGHPAR, TAL. ANJAR-KUTCH vs. THE ITO WARD 1, GANDHIDHAM, GANDHIDHAM KUTCHH

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.418 & 388/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2009-10 Shri Bhavarsinh Anesinh Rajpput Income Tax Officer, बनाम Survey No. 188, House No. 175/176 Ward-1, Gandhidham Meghpar, Anjar, Gujarat-370110 Vs. (Gujarat) Pan : Apepr3624N (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Kapil Sanghavi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

justice, the delay deserves to be condoned. Therefore we condone the delay in filing both these appeals. Bhavarsinh Anesinh Rajput ITA Nos. 418 & 388 /RJT/2025 (AY : 2009-10) 5 7. On merits, Ld. Counsel for the assessee submitted that assessee’s appeal in ITA No. 388/RJT/2025 pertaining to Asst. Year 2009-10 is on quantum proceedings. Both the orders

SURENDRABA RAGHUVIRSINH CHUDASAMA,RAJKOT vs. THE INCOME TAX OFFICER, WARD-3(1)(1), RAJKOT

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

Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)

justice, the delay deserves to be condoned. We, accordingly, condone the delay. 8. We have heard both the parties on merit. We note that in the assessee’s case under consideration, the assessment was carried out u/s 143(3)r.w.s. 147 of the Act and the impugned order passed by the ld. CIT(A), is an ex parte order

KANTABEN RAMNIKLAL NAGDA,JAMNAGAR vs. ITO, WARD 2(6), JAMNAGAR, JAMNAGAR

In the result, both appeals filed by the assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita Nos.39/Rjt/2025 ("नधा"रणवष" / Assessment Years: (2014-15) Kantaben Ramniklal Nagda Vs. Ito, Wd- 2(6), Jamnagar Flat No. 603, K D Tower, Oswal Aayakar Bhavan, Nr. Subhash Bridge, Colony, Jamnagar Rajkot Highway, Jamnagar-361004 Jamnagar - 361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agtpn7366D (Assessee) (Respondent)

delay is condoned in filing both these appeals. 10. On merit, we note that assessee has filed additional evidences before the Bench and requested the Bench, to admit the additional evidences. The prayer of the assessee to admit the additional evidences, is reproduced below: ITA Nos. 39 & 46/RJT/2025 Jiteshbhai R. Nagada vs. ITO “We pray before Your Honours to kindly

JITESHBHAI RAMNIKLAL NAGADA,JAMNAGAR vs. ITO, WARD 2(6), JAMNAGAR, JAMNAGAR

In the result, both appeals filed by the assessees, are allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita Nos.39/Rjt/2025 ("नधा"रणवष" / Assessment Years: (2014-15) Kantaben Ramniklal Nagda Vs. Ito, Wd- 2(6), Jamnagar Flat No. 603, K D Tower, Oswal Aayakar Bhavan, Nr. Subhash Bridge, Colony, Jamnagar Rajkot Highway, Jamnagar-361004 Jamnagar - 361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agtpn7366D (Assessee) (Respondent)

delay is condoned in filing both these appeals. 10. On merit, we note that assessee has filed additional evidences before the Bench and requested the Bench, to admit the additional evidences. The prayer of the assessee to admit the additional evidences, is reproduced below: ITA Nos. 39 & 46/RJT/2025 Jiteshbhai R. Nagada vs. ITO “We pray before Your Honours to kindly

SHRI SARDAR PATEL SARAFI SAHKARI MANDALI LTD,BAGASARA vs. THE ITO WARD 3(1)(4), AAYAKAR BHAVAN

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

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 560/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2018-19 Shri Sardar Patel Sarafi Sahkari Income Tax Officer, Wd – Mandali Ltd. Vs. 3(1)(4), Sardar Chowk, Gokul Para, Aayakar Bhavan, Race Course Bagasara - 365440 Ring Road, Rajkot – 360001 Pan No.: Aajas9766K (अपीलाथ"/Assessee) (""यथ"/Respondent) :

condone the delay. 6. On merit, at the outset itself, the ld. Counsel for the assessee assailed the impugned order by contending that the assessee could not represent his case before Ld. CIT(A) and the order being an ex-parte order, stood vitiated on account of violation of principle of natural justice

HERIN PRAVINCHANDRA KOTHARI,RAJKOT vs. THE INCOME TAX OFFICER, WARD-DCIT/ACIT-2(1), RKT, RAJKOT

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

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं/.Ita No. 982/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2020-21 Herin Pravinchandra Kothari Ito, Wd – 2(1), Viral-Saraswati Society, Opp. Sonal, Vs. Aayakar Bhavan, Race Course Ring Nirmala Road, Rajkot-360001 Road, Rajkot-360001 Pan : Actpk7690P (अपीलाथ"/Assessee) (""यथ"/Respondent) :

nature and the reasons stated shows reasonably sufficient cause for the delay in filing this appeal. I having heard both the parties and after having gone through the Affidavit as well as the condonation of delay petition, I am of the considered view that in the interest of justice

NILESH ASHANAND THACKER,BHUJ vs. ITO WARD 4, GANDHIDHAM (BHUJ)

In the result, appeal filed by the assessee, is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.377/Rjt/2025 (िनधा"रण वष" /Assessment Year: (2012-13) (Physical Hearing) Nilesh Ashanand Thacker, बनाम Income-Tax Officer, Ward-4, / Near-Laxmi Vekari Mahakali Gandhidham (Bhuj-2)-370 201 Vs. Shopping Mall, Jublee Circle, Bhuj, Kutch-300 001(Gujarat) "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Adhpt 8610R (अपीलाथ"/ Appellant) (""थ"/Respondent)

justice, the delay deserves to be condoned. We, accordingly, condone the delay and admit the appeal of the assessee for hearing on merit. 8. Succinctly, the factual panorama of the case is that assessee before us is an Individual and had filed his return of income for assessment year (A.Y.) 2012-13, on 25.03.2013, declaring total income

VIPUL ARJANBHAI PARMAR,MANGROL vs. INCOME TAX OFFICER, WARD -1, JUNAGADH

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.217/Rjt/2025 िनधा"रण वष"/Assessment Year : 2010-11 बनाम/ Vipul Arjanbhai Parmar Income Tax Officer Vs C/O. Sarda & Sarda (Ca), Sakar, Ward – 1, Junagadh 1St Floor, Dr. Radha-Krishnan Road, Opp. Rajkumar College, Rajkot, Gujarat - 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Ditpp9286B (अपीलाथ"/Assessee) (""थ"/Respondent)

justice, the delay deserves to be condoned. I, accordingly, condone the delay. 8. The grounds of appeal raised by the assessee, on merit, are as follows: “1. The assessment order u/s. 143(3) r.w.s. 147 of the Act is bad in law. 2. The learned Assessing Officer has erred in law as well as on facts for making the addition

RAMESHBHAI KHIMJIBHAI TANK,RAJKOT vs. INCOME TAX OFFICER, WARD 2(1)(3), RAJKOT, RAJKOT

In the result, ground raised by the assessee is allowed for statistical purposes

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.202/Rjt/2025 "नधा"रण वष"/Assessment Year : 2016-17

justice, we condone the delay and admit the appeal for hearing. ITA NO. 202/Rjt/2025 A.Y 16-17 Ramesh K. Tank 6. On professional advice, I note that the Courts and Tribunals have consistently held that in the matter of condonation of delay, pragmatic and liberal approach should be taken. I note that appeal should not be rejected on technical ground

SHIV GREEN ENERGY PRIVATE LIMITED,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

natural justice. 3. Appellant craves leave to add, amend, alter or withdraw any ground of appeals.” 4. The appeal filed by the assessee in ITA No. 595/Rjt/2024 (Shiv Green Energy Pvt. Ltd.) is barred by limitation by 116 days. The assessee moved a petition for condonation of delay