JYOTIBEN RAMESHCHANDRA SHAH,PORBANDAR vs. ITO, W-2(3), PORBANDAR, INCOME TAX OFFICE

In the result, appeal of the assessee is allowed for statistical\npurposes

condonation of delay, is reproduced below:\n“With reference to the above, I request you as under:\nEx parte assessment order u/s 144 of the income tax act, 1961 was passed in\nthe case of my deceased mother Jyotiben R Shah on 21/10/2019. The same\nwas served to our family member_on_29/10/2019. My mother heavenly\npassed away on 09/09/2019

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

condone the delay of 141 days in filing the appeal in case of quantum proceedings, in ITA No. 441/Rjt/2024 and 214 days delay in filing the appeal in ITA No. 442/Rjt/2024 ( penalty

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

condone the delay of 141 days in filing the appeal in case of quantum proceedings, in ITA No. 441/Rjt/2024 and 214 days delay in filing the appeal in ITA No. 442/Rjt/2024 ( penalty

ARJAN LILA GORANIYA,PORBANDAR vs. ITO WARD 2(4), PORBANDAR

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

Bench: Dr. Arjun Lal Sainibefore Dr. Arjun Lal Sainibefore Dr. Arjun Lal Sainiआयकरअपीलसं आयकरअपीलसं./Ita No.378/Rjt/2025 "नधा"रणवष" "नधा"रणवष" / Assessment Year: (2013-14) Arjan Lila Goraniya Vs. Ito Ward 2 (4), Inajiya Vadi Vistar, Porbandar - 360575 Porbandar Bhojeshwar S.O, Porbandar Bhojeshwar S.O, Porbandar – 360575 "थायीलेखासं./जीआइआरसं./ ./Pan/Gir No.: Bbwpg1554P (Appellant) (Respondent)

penalty proceedings u/s 271(1)(c) of the I.T. Act, 271(1)(c) of the I.T. Act, 1961. 3. That, the findings of Ld. CIT(A) are not justified That, the findings of Ld. CIT(A) are not justified and bad-in-law. 4. That, the Ld. CIT(A) has wrongly confirmed the order passed u/s 144 of the I.T.Act

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

condonation of delay are similar and identical in both appeals. The Ld Counsel for the assessee explained the reasons of delay in both these appeals stating that Hon'ble Commissioner of Income Tax (Appeals), NFAC had passed order u/s 250 for A.Y. 2009-10 on 29/09/2022 confirming penalty

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

condonation of delay are similar and identical in both appeals. The Ld Counsel for the assessee explained the reasons of delay in both these appeals stating that Hon'ble Commissioner of Income Tax (Appeals), NFAC had passed order u/s 250 for A.Y. 2009-10 on 29/09/2022 confirming penalty

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)

condone the delay. The Learned Counsel for the assessee, has explained the reasons for delay stating that in the assessee`s case, the appellate order under section 250 of the Income tax Act 1961, for the assessment year 2012-13 has been passed on 19th September 2023. In view of the same, the present appeal ought to have been filed

MITHAPUR NUTAN BAL SHIKSHAN SANGH,MITHAPUR vs. INCOME TAX OFFICER - WARD (1), DWARKA, DWARKA

In the result, the above penalty appeals filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita Nos. 783 To 786/Rjt/2025 (Assessment Year: 2018-19 & 2019-20) (Hybrid Hearing) Mithapur Nutan Bal Shikshan Vs. The Ito, Ward-1, Sangh. Dwarka Sangh Bal Mandir Zanda Chowk, Mithapur-361345 (Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam0815C (अपीलाथ"/Assessee) (""यथ"/Respondent)

penalty appeals were dismissed by the ld. CIT(A), as these appeals filed by the assessee, were time barred, and learned CIT(A) did not condone the delay

MITHAPUR NUTAN BAL SHIKSHAN SANGH,MITHAPUR vs. INCOME TAX OFFICER - WARD (1), DWARKA, DWARKA

In the result, the above penalty appeals filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita Nos. 783 To 786/Rjt/2025 (Assessment Year: 2018-19 & 2019-20) (Hybrid Hearing) Mithapur Nutan Bal Shikshan Vs. The Ito, Ward-1, Sangh. Dwarka Sangh Bal Mandir Zanda Chowk, Mithapur-361345 (Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam0815C (अपीलाथ"/Assessee) (""यथ"/Respondent)

penalty appeals were dismissed by the ld. CIT(A), as these appeals filed by the assessee, were time barred, and learned CIT(A) did not condone the delay

MITHAPUR NUTAN BAL SHIKSHAN SANGH,MITHAPUR vs. INCOME TAX OFFICER - WARD (1), DWARKA, DWARKA

In the result, the above penalty appeals filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita Nos. 783 To 786/Rjt/2025 (Assessment Year: 2018-19 & 2019-20) (Hybrid Hearing) Mithapur Nutan Bal Shikshan Vs. The Ito, Ward-1, Sangh. Dwarka Sangh Bal Mandir Zanda Chowk, Mithapur-361345 (Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam0815C (अपीलाथ"/Assessee) (""यथ"/Respondent)

penalty appeals were dismissed by the ld. CIT(A), as these appeals filed by the assessee, were time barred, and learned CIT(A) did not condone the delay

MITHAPUR NUTAN BAL SHIKSHAN SANGH,MITHAPUR vs. INCOME TAX OFFICER - WARD (1), DWARKA, DWARKA

In the result, the above penalty appeals filed by the assessee are allowed for statistical purposes

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita Nos. 783 To 786/Rjt/2025 (Assessment Year: 2018-19 & 2019-20) (Hybrid Hearing) Mithapur Nutan Bal Shikshan Vs. The Ito, Ward-1, Sangh. Dwarka Sangh Bal Mandir Zanda Chowk, Mithapur-361345 (Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaam0815C (अपीलाथ"/Assessee) (""यथ"/Respondent)

penalty appeals were dismissed by the ld. CIT(A), as these appeals filed by the assessee, were time barred, and learned CIT(A) did not condone the delay

ANILA NARENDRA SANGHANI,JAMNAGAR vs. INCOME TAX WARD 1(3), JAMNAGAR, JAMNAGAR

In the result, both the appeals of the assessee are allowed for statistical\npurposes\nOrder is pronounced in the open court on 16/12/2025

penalty\norder passed by the assessing officer under section 271(1) (c) of the Act, relevant\nto the Assessment Year 2013-14.\nITA No. 322 & 323/Rjt/2025\nAntila Narendra Sanghani\n2.\nAt the outset, the Ld. Counsel for the assessee submitted that Ld.CIT(A) has\nnot condoned the delay

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)

penalty proceedings u/s 271(1)(c) of the I.T. Act, 1961. 4. That the Ld. CIT(A) has wrongly confirmed levy of interest u/s 234A, 234B and 234C of the I.T. Act, 1961. 5. That the findings of the Ld. AO and Ld. CIT(A) are not justified and are bad-in- law. That the appellant craves leave

SHRI BECHARBHAI DHARAMSHIBHAI VASOYA,RAJKOT vs. THE ITO WARD 1 (1) (1), RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed for statistical\npurpose

condonation of delay are\nreproduced below:\n“3. That, I was not able to reply due to lack of procedural knowledge and my age is\n75 years and the health conditions are not so good at this time.\n4. That, m CA Dilip Khunt having staff named Disha Khunt was looking out my appeal\nmatters but she left

KRANTI ELECTRIC ENGINEERING PVT. LTD.,RAJKOT vs. THE ITO WARD 2 (1) (4) RAJKOT, RAJKOT

In the result, the appeal of the assessee(ITA No

condonation of delay which are similar in both\nthese appeals are as follows:-\n2\nITA No. 410 & 411/Rjt/2025\nKranti Electric Engineering P. Ltd.\n“1. I Mahendra Jadavbhai Kothadia Director of Kranti Electric Engineering Pvt. Ltd.,\nhaving Registered office at shed No.C-1, B-239, GID Aji vasahat, Aji Industrial Area,\nRajkot. Do hereby affirm and\n2. THAT the Learned

ANILA NARENDRA SANGHANI,JAMNAGAR vs. INCOME TAX OFFICER WARD 1(3), JAMANAGAR, JAMNAGAR

In the result, both the appeals of the assessee are allowed for statistical\npurposes\nOrder is pronounced in the open court on 16/12/2025

penalty\norder passed by the assessing officer under section 271(1) (c) of the Act, relevant\nto the Assessment Year 2013-14.\nITA No. 322 & 323/Rjt/2025\nAntila Narendra Sanghani\n2.\nAt the outset, the Ld. Counsel for the assessee submitted that Ld.CIT(A) has\nnot condoned the delay

OM CERAMIC INDUSTRIES,MORBI vs. INCOME TAX OFFICER, WARD 1, MORBI, MORBI

In the result, the appeal of the assessee (ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 492 & 493/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2020-21) Om Ceramics Industries Ito, Wd – 1, Anand Nagar, 8-A, National Highway, Wankaner, Vs. Morbi – 363642 Morbi-363642 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabpo6588L (अपीलाथ"/Appellant) (""यथ"/Respondent)

condone the delay of 87 days. Hence, the Ld.CIT(A) did not admit the appeal of the assessee and dismissed the appeal of the assessee on account of delay. 4. The assessee`s appeal in ITA 492/Rjt/2025 pertains to penalty

OM CERAMIC INDUSTRIES,MORBI vs. INCOME TAX OFFICER, WARD 1, MORBI, MORBI

In the result, the appeal of the assessee (ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 492 & 493/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2020-21) Om Ceramics Industries Ito, Wd – 1, Anand Nagar, 8-A, National Highway, Wankaner, Vs. Morbi – 363642 Morbi-363642 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabpo6588L (अपीलाथ"/Appellant) (""यथ"/Respondent)

condone the delay of 87 days. Hence, the Ld.CIT(A) did not admit the appeal of the assessee and dismissed the appeal of the assessee on account of delay. 4. The assessee`s appeal in ITA 492/Rjt/2025 pertains to penalty