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)

condoned the delay in filing the appeal before CIT(A) and I noted that ld. CIT(A) himself remitted the assessee’s appeal for A.Y. 2019- 20 in quantum proceedings, vide order dated 13-11-2025 of the Ld. CIT(A) wherein the ld. CIT(A) in the quantum proceedings held as follows: “5.4 In accordance with the proviso

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)

condoned the delay in filing the appeal before CIT(A) and I noted that ld. CIT(A) himself remitted the assessee’s appeal for A.Y. 2019- 20 in quantum proceedings, vide order dated 13-11-2025 of the Ld. CIT(A) wherein the ld. CIT(A) in the quantum proceedings held as follows: “5.4 In accordance with the proviso

SAVITABEN NATHALAL VADI,JAMNAGAR vs. INCOME TAX OFFICER, WARD 1(3), JAMNAGAR, JAMNAGAR

In the result, the appeal of the assessee is allowed

153 days in filing the appeal. A perusal of the reasons and sufficient cause\nexplained by the ld. Counsel for the assessee, gives me an impression of existence\nof mitigating circumstances to enable me to exercise my discretion in favour of the\nassessee. Accordingly, the delay is condoned in filing the appeal.\n6. Brief facts qua issue are that

SHREE PIPARDI SEVA SAHAKARI MANDALI LIMITED,SURENDRANAGAR vs. THE ITO WARD-2 (1) (2), RAJKOT

In the result, grounds of appeal raised by the assessee are allowed for statistical purposes only

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 448/Rjt/2024 Assessment Year: (2019-20)

Section 249(2) of the Act. The Ld. AR of the assessee submitted that the assessee has moved a petition requesting the Bench to condone the delay in filing appeal before Ld.CIT(A) and directed the Ld. CIT(A) to adjudicate the issue in accordance with law. Th contents of the petition for condoning the delay are reproduced below

M/S. KANDLA ENERGY AND CHEMICALS LTD.,VILLAGE DEVALIYA, TAL. ANJAR(KUTCH) vs. ADD. CIT, GANDHIDHAM RANGE,, GANDHIDHAM(KUTCH)

In the result, the appeal filed by the Assessee is hereby dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

condone the delay in filing objections before it u/s. 144C(2) of the Act. Further as rightly held by the Ld. DRP as against the final assessment order dated 19.12.2017 passed by the Assessing Officer u/s. 144C(3) of the Act, the assessee is open to file its appeal before Ld. CIT(A). Therefore the order passed

M/S. IMPACT FORGING, ,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

delay and hence the same may kindly be condoned. 8. It is also settled position of law that limitation of additional ground would relate backs to original grounds as held in the following cases. a. Shilpa Associates VS ITO -263 ITR 0317(Raj):- b. Madad Lal Ansari Vs DCIT-272 ITR 560(Raj)- 9. The appellant shall be highly grateful

M/S. IMPACT FORGING, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

delay and hence the same may kindly be condoned. 8. It is also settled position of law that limitation of additional ground would relate backs to original grounds as held in the following cases. a. Shilpa Associates VS ITO -263 ITR 0317(Raj):- b. Madad Lal Ansari Vs DCIT-272 ITR 560(Raj)- 9. The appellant shall be highly grateful

M/S. IMPACT FORGING, ,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

delay and hence the same may kindly be condoned. 8. It is also settled position of law that limitation of additional ground would relate backs to original grounds as held in the following cases. a. Shilpa Associates VS ITO -263 ITR 0317(Raj):- b. Madad Lal Ansari Vs DCIT-272 ITR 560(Raj)- 9. The appellant shall be highly grateful

M/S. IMPACT FORGING, ,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

delay and hence the same may kindly be condoned. 8. It is also settled position of law that limitation of additional ground would relate backs to original grounds as held in the following cases. a. Shilpa Associates VS ITO -263 ITR 0317(Raj):- b. Madad Lal Ansari Vs DCIT-272 ITR 560(Raj)- 9. The appellant shall be highly grateful

M/S. IMPACT FORGING, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

delay and hence the same may kindly be condoned. 8. It is also settled position of law that limitation of additional ground would relate backs to original grounds as held in the following cases. a. Shilpa Associates VS ITO -263 ITR 0317(Raj):- b. Madad Lal Ansari Vs DCIT-272 ITR 560(Raj)- 9. The appellant shall be highly grateful

DILIPSINNH GAMBHIRSNH JADEJA,RAJKOT vs. INCOME TAX OFFICER WARD 2(1)(1), RAJKOT

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

condone the delay and, therefore, we\ncondone the delay of 153 days and admit the assessee's appeal for hearing\non merits.\n5. The brief facts of the case are that the assessee has not filed a return of\nincome for A.Y. 2017-18. The present case were initiated for the reopen\nthat the assessee has deposited cash

KRISHNA DEVELOPERS,JUNAGADH vs. THE JOINT COMMISSIONER OF INCOME TAX JUNAGADH RANGE, JUNAGADH

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.425/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) Krishna Developers Vs. The Joint Commissioner Of Income 1St Floor, Business Centre, Bud Stand, Tax Junagadh Range, L.B.S. Society, Income Tax Office, Junagadh – 362210 Junagadh "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefk0952H (Appellant) (Respondent) Appellant By : Shrimehul Ranpura, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 04/06/2025 Date Of Pronouncement : 01/08/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

section is not arbitrary and it is not without basis, Thus, out of contract work of Rs. 31,01,73,972/-, self executed contract work is for Rs. 15,67,22,798/-. Krishna Developers v. ITO Net profit from this work is estimated @ 8% of the receipts. As regards contract work sub-let to other contractors