KANTABEN VAJUBHAI PAGHADAL,RAJKOT, GUJARAT vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.552/Rjt/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Kantaben Vajubhai Paghadal Vs. It-Office, New Aayakar At- Charan Samadhiyala, Bhawan, Jetpur – 360370(Gujarat) Rajkot - 360370 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxmpp2962D (Appellant) (Respondent)

condone the delay. 3. On merit, Learned Counsel for the assessee, submitted that the issue involved in the appeal of the assessee is that assessee had received interest on enhanced compensation of Rs. 18,51,082/- on account of compulsory acquisition of agricultural land, which is exempted under section 10(37) of the Income tax Act 1961. However, assessing officer

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)

section 249(4) of the I.T. Act, 1961. 6. That, the Ld. CIT(A) has wrongly confirm That, the Ld. CIT(A) has wrongly confirmed the reopening of assessment u/s 148 of the the reopening of assessment u/s 148 of the I.T. Act, 1961. 7. That, the Ld. CIT(A) ha That, the Ld. CIT(A) has wrongly confirmed

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)

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 of Rs. 1,78,070/-. During the year, the assessee has earned

KALPESH RAVJIBHAI SOJITRA,JASDAN vs. THE INCOME TAX OFFICER, WARD 2(1)(2), RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrid Hearing) Kalpesh Ravjibhai Sojitra, Vs. The Ito, Prop. Sojitra Petrolium, Bypass Ward-2(1)(2), Circle Atkot Road, Jasdan, Rajkot 360050, Rajkot-( Guj) "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Bqmps8120G (/Appellant) (/Respondent)

2. The learned Single Judge was pleased to dismiss the petition on the ground that even if the notice has been issued by Jurisdictional Assessment Officer and not Faceless Assessment Officer, the notice issued under Section 148A/148 of the Income Tax Act will be valid. 3. Ms.Vardhini Karthik submitted that this Court has, in many matters, held, following the judgment

BABUBHAI KANJIBHAI SAKARIYA LEGAL HEIR OF LATE SMT. UJIBEN KANJIBHAI SAKARIYA,JETPUR vs. ITO WARD 1(2)(1), RAJKOT, RAJKOT

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

2 of 21\nITA No.185/RJT/2025\nBabubhai Kanjibhai Sakariya L/h of Late Smt. Ujiben Kanjibhai Sakariya\n4. On the other hand, Ld. Sr. DR for the Revenue opposed the prayer of the\nassessee for condonation of delay. While deciding the prayer for condonation\nof delay, the court/appellate authority cannot ignore or give a go-by to the\nbasic principle that

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)

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 of Rs. 5,00,000/-on account of unexplained

SHREE MARU KANSARA SONI GNATI,ANJAR vs. ITO EXEMPTION WARD-1 RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 789/Rjt/2025 धििाारण वर्ा/Assessment Year: (2017-18) Shree Maru Kansara Soni Gnati बनाम Income Tax Officer (Exemption), /Vs. C/O Rajesh K Soni, Shashtri Road, Ward- 1, Rajkot, Anjar, Kutch-360 001(Gujarat) It Office, New Aayakar Bhavan,Vatiaka, Rajkot-360 001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aarts 1920 N (Appellant) (Respondent)

2) of the I.T. Act, 1961. ITA No. 789/RJT/2025 A.Y 17-18 Shree Maru Kansara Soni Gnati 3. That, the Ld. AO has wrongly passed the assessment order u/s 144 rws 147 of the I.T. Act 1961 without giving proper opportunity of being heard. 4.That, the Ld. AO has wrongly made addition of Rs.30,23,000/- on account of unexplained

RAMJIBHAI DEVJIBHAI MOKARIYA,PORBANDAR vs. THE ITO WARD-2(4), PORBANDAR

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

148 on 06.03.2019 on the basis of cash deposited of\nRs.17,00,000/-. The appeal was filed beyond the statutory time limit provided for\nfiling the appeal as per section 249(2)(c) of the Act. On merit, the ld CIT(A) also\nheld that the assessee is not interested in pursuing his appeal. Resultantly,\nunadmitted the appeal

RAJENDRASINH RANJITSINH JADEJA,KHAKHADABELA,PADDHARI vs. ITO WD 2(1)(4), RKT, RAJKOT

In the result, appeal filed by the assessee, is allowed, to the extent indicated above

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.459/Rjt/2025 "नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) Rajendrasinh Ranjitsinh Jadeja Vs. Ito Ward 2 (1) (4), Khakhadabela, Paddhari, Aayakar Bhawan, Race Course Rajkot - 360110 Ring Road, Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agvpj2529E (Appellant) (Respondent) Appellant By : Shri Gaurang Khakhar, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 01/09/2025 Date Of Pronouncement : 17/11/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Am ; Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2012-13, Is Directed Against The Order Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) By National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income-Tax (Appeals), Dated 26/07/2024, Which In Turn Arises Out Of An Order Passed By The Assessing Officer Dated 25/11/2009 U/S 144 R.W.S 147 Of The Income Tax Act, 1961. 2. Grounds Of Appeal Raised By The Assessee Are As Follows: “1. That The Reasons Recorded U/S 147 Of The I.T. Act, 1961 By The Ld. A.O. Were Merely Based On The Suspicion & Without Any Tangible Material So As To Suggest Any Escapement Of Income. Hence The Reassessment Proceedings Are Liable To Be Quashed Rajendrasinh Ranjitsinh Jadeja

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated 26/07/2024, which in turn arises out of an order passed by the Assessing Officer dated 25/11/2009 u/s 144 r.w.s 147 of the Income Tax Act, 1961. 2. Grounds of appeal raised by the assessee

ARHAM ENTERPRISE,DIST. RAJKOT vs. THE ITO(TDS), WARD-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

148 /RJT/2025 & आयकरअपीलसं./ITA No. 227 & 228 /RJT/2022 आयकरअपीलसं "नधा"रणवष" / / Assessment Year: (2016-17& 2017-18) (Hybrid Hearing) M/s. Arham Enterprise Vs. The Income Tax Officer (TDS), The Income Tax Officer (TDS), Shop No.3, 8 – B, Sarvoday Society, B, Sarvoday Society, Ward – 1, Nr. Hargange Weigh Bridge, Nr. Hargange Weigh Bridge, Aayakar bhavan, Amruta Estate, Aayakar bhavan, Amruta Estate

ARHAM ENTERPRISE,RAJKOT vs. ITO, TDS-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

148 /RJT/2025 & आयकरअपीलसं./ITA No. 227 & 228 /RJT/2022 आयकरअपीलसं "नधा"रणवष" / / Assessment Year: (2016-17& 2017-18) (Hybrid Hearing) M/s. Arham Enterprise Vs. The Income Tax Officer (TDS), The Income Tax Officer (TDS), Shop No.3, 8 – B, Sarvoday Society, B, Sarvoday Society, Ward – 1, Nr. Hargange Weigh Bridge, Nr. Hargange Weigh Bridge, Aayakar bhavan, Amruta Estate, Aayakar bhavan, Amruta Estate

ARHAM ENTERPRISE,RAJKOT vs. ITO, TDS-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

148 /RJT/2025 & आयकरअपीलसं./ITA No. 227 & 228 /RJT/2022 आयकरअपीलसं "नधा"रणवष" / / Assessment Year: (2016-17& 2017-18) (Hybrid Hearing) M/s. Arham Enterprise Vs. The Income Tax Officer (TDS), The Income Tax Officer (TDS), Shop No.3, 8 – B, Sarvoday Society, B, Sarvoday Society, Ward – 1, Nr. Hargange Weigh Bridge, Nr. Hargange Weigh Bridge, Aayakar bhavan, Amruta Estate, Aayakar bhavan, Amruta Estate

ARHAM ENTERPRISE,DIST. RAJKOT vs. ITO(TDS), WARD-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

148 /RJT/2025 & आयकरअपीलसं./ITA No. 227 & 228 /RJT/2022 आयकरअपीलसं "नधा"रणवष" / / Assessment Year: (2016-17& 2017-18) (Hybrid Hearing) M/s. Arham Enterprise Vs. The Income Tax Officer (TDS), The Income Tax Officer (TDS), Shop No.3, 8 – B, Sarvoday Society, B, Sarvoday Society, Ward – 1, Nr. Hargange Weigh Bridge, Nr. Hargange Weigh Bridge, Aayakar bhavan, Amruta Estate, Aayakar bhavan, Amruta Estate

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)

2 Rs.1,77,636/- and Rs.287/- on account of long term capital gain, and (b) the ld.CIT(A) has erred in not condoning the delay in filing first appeal and dismissing the appeal in limine without considering the issue on merit. 4. Brief facts of the case are that the assessee is a teacher and deriving income salary. Return

RUPA VIMAL PADALIYA,RAJKOT vs. DCIT, CIRCLE-1(1), RAJKOT, RAJKOT

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

2\nITA No. 821/Rjt/2024 (AY 2018-19)\nRUPABEN V. RADALIYA\n4. We have considered the rival submissions and perused the relevant\nfinding given in the impugned order of ld. CIT(A). We find that during the\nappellate proceedings, the assessee submitted the following reasons, for\ncondonation of delay:\n\"The assessee has not filed return of income due to income

SAPNA NAINESH JATANIA,RAJKOT vs. INCOME TAX OFFICER, WARD 1(4), DWARKA, DWARKA

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

Bench: Dr. Arjun Lal Saini

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated 10/03/2025, which in turn arise out of separate assessment orders passed by the Assessing Officer, u/s 144 r.w.s. 147 of the Income Tax Act, 1961. ITA NO. 449 & 469/RJT/2025 Sapna Nainesh Jatania, 2. Both

SAPNA NAINESH JATANIA,RAJKOT vs. INCOME TAX OFFICER, WARD 1(1), JAMNAGAR, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated 10/03/2025, which in turn arise out of separate assessment orders passed by the Assessing Officer, u/s 144 r.w.s. 147 of the Income Tax Act, 1961. ITA NO. 449 & 469/RJT/2025 Sapna Nainesh Jatania, 2. Both

SHITALBEN JYOTIKUMAR RAYCHURA,PORBANDAR vs. ITO, PORBANDAR

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

2(4)\nNr. Gujarat Housing Board, Kadiya Porbandar - 360575\nPlot,\nPorbandar – 360575\nस्थायी लेखासं./जीआइआरसं./PAN/GIR No.: AVQPR2230N\n(Appellant)\n(Respondent)\nAppellant by : Shri Gaurang Khakhkhar, Ld. AR\nRespondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR\nDate of Hearing : 25/03/2025\nDate of Pronouncement : 26/03/2025\nआदेश / O R DER\nPER DINESH MOHAN SINHA, JM:\nCaptioned appeal filed