KANATALAW SEVA SAHAKARI MANDALI LTD.,RAJKOT (AMRELI) vs. THE ITO WARD - 3 (1) (4) AMRELI, AMRELI

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita Nos.200 & 201/Rjt/2025 "नधा"रण वष"/Assessment Years :2018-19 & 2019-20 Kanatalaw Seva Sahkari Mandli Income Tax Officer Limited Ward 3(1)(4), Amreli बनाम/ Kanatalaw, Savarkundla, Vs Amreli - 364515 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfk8797L (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Written Submission राज"व क" ओर से/Revenue By : Shri Dheeraj Kumr Gupta, Ld. Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 10/09/2025 घोषणा क" तार"ख /Date Of Pronouncement : 06/11/2025 आदेश/Order Per, Dr. Arjun Lal Saini, A.M

Section 5 of Limitation Act, if there is no sufficient cause or cogent ground for the condonation of delay, the onus of proving which lies on the appellant/applicant as clearly laid down in the judicial pronouncements by the Highest Courts of Law. ITA Nos. 200

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

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

200/-. The appeals were filed with a delay of 133 days. The assessee attributed the delay to a mistake by their tax consultant.", "held": "The tribunal condoned the delay in filing the appeals, stating that the reason provided by the assessee was convincing. The tribunal noted that the CIT(A)'s order was ex-parte and not speaking, thus

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

condone the delay in filing both these appeals and\nadmit these two appeals for hearing.\n8. On merits, the facts of the case that the assessee has filed return of Income\ndeclaring total income of Rs.NIL on 03.09.2012 for the year under consideration.\nAs per the information available with the department and on enquiry, it is noticed\nthat the assessee

AASHIRWAD BUILDERS,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 1(1), RAJKOT, RAJKOT

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

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

section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 23.11.2023, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Act, dated 26.12.2017. 1 Aashirwad Builders vs. DCIT 2. The grounds of appeal raised by the assessee are as under

MANISH PUNJABHAI ODEDRA,PORBANDAR vs. INCOME TAX OFFICER WARD 2(4), PORBANDAR, GUJARAT

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

Section 69A, as unexplained money.\n3. The appeal filed by the assessee for Assessment Year 2015-16, is barred by\nlimitation by 178 days. The assessee has moved a petition requesting the Bench\nto condone the delay. The Learned Counsel for the assessee explained the delay\nstating that assessee`s primary details were registered on the income tax portal,\nthat

SHRI RAMNIKLAL HIRJI PATEL,RAJKOT vs. THE ITO WARD-2, BHUJ, BHUJ-KUTCH

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

delay in filing present appeal. We find that section\n253(5) of the Act empowers the ITAT to admit an appeal filed after expiry of\nprescribed time, if there is a \"sufficient cause\" for not presenting appeal within\nprescribed time. Thus, taking into account the provision of section 253(5) and\nthe decision of Hon'ble Supreme Court, we take

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

In the result, appeals filed by the Revenue, in ITA No

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

condoning it or taking part in it. Further down he said: " It is merely taxing the individual with reference to certain facts. It is not a partner or a sharer in the illegality." That crime is not a business is also recognised in F. A. Lindsay, A. E. Woodward and W. Hiscox v. The Commissioners of Inland Revenue

THE ITO WARD-1 (2) (1),, RAJKOT vs. SHRI KHRAJMAL LEKHRAJBHAI THAVRANI, RAJKOT

condoning it or taking part in it.\nFurther down he said:\n\" It is merely taxing the individual with reference to certain facts. It is not a partner or a sharer in\nthe illegality.\"\nThat crime is not a business is also recognised in F. A. Lindsay, A. E. Woodward and W. Hiscox v. The\nCommissioners of Inland Revenue