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)

delay should not be condoned. 6. We have heard both the parties and perused the material available on record. The assessee submitted before the Bench, copy of letter of revocation of attachment, order and release of immovable property in the case of the assessee, dated 22.10.2025, which is reproduced below: Page 5 of 14 ITA No. 570&571/Rjt/2025 Mayurbhai Hirabhai

KHADAKALA SEVA SAHKARI MANADLI LTD.,RAJKOT (AMRELI) vs. THE ITO WARD - 3 (1) (4) AMRELI, AMRELI

In the result, appeal filed by the assessee is dismissed, as indicated above

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.199/Rjt/2025 "नधा"रण वष"/Assessment Year :2018-19 Khadakala Seva Sahkari Mandali Income Tax Officer Ltd. Ward 3(1)(4), Amreli बनाम/ Savarkundla, Amreli, 364515 Gujarat - 365650 Vs [C/O. D. R. Adhia Om Shri Padamlaya, Near Trikamrayji Haweli, 16- Jagnath Plot, Dr. Yagnik Road, Opp. Imperial Hotel, Rajkot, Gujarat 360001] "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabak3647B (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 : 28/11/2025 आदेश/Order Per, Dr. Arjun Lal Saini, A.M:

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by Learned Commissioner of Income Tax (Appeal) [hereinafter referred to as “CIT(A)”], dated 20.10.2023, which in turn arises out of an intimation order passed by CPC, Bengaluru / Assessing Officer u/s 143(1) of the Act, on 25.06.2019. Khadakala Seva Sahkari Mandali Ltd. vs. ITO Grounds

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

250 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 21.09.2023 and 26.04.2024, which in turn arise, out of separate orders passed by the Assessing Officer u/s 143(3) and penalty order under section 271(1) (C ) of the Act. Shri Anish Hasan Bakhai ITA No.132 /RJT/2024 (AY : 2017-18) 2 2. The appeal filed

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

250 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 21.09.2023 and 26.04.2024, which in turn arise, out of separate orders passed by the Assessing Officer u/s 143(3) and penalty order under section 271(1) (C ) of the Act. Shri Anish Hasan Bakhai ITA No.132 /RJT/2024 (AY : 2017-18) 2 2. The appeal filed

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)

250 of the Income of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) (hereinafter referred to as “the Act”) byNational Faceless Appeal National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Commissioner of Income-tax (Appeal ax (Appeals), dated 30/01/2024, which in turn arises out of an order passed by , which in turn arises out of an order

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.

250 of the Income Tax Act, 1961 passed by the Ld. CIT(A). 6.1.2 The Commissioner of Income-tax (Appeals) may admit belated application on sufficient cause being shown. Application for condonation of delay in filing the appeal, giving the reasons for the delay, along with necessary evidences should be filed with Form No. 35 (i.e., form of appeal

SHREE TITHVA SEVA SAHKARI MANDLI LIMITED,TITHVA, WANKANER vs. INCOME TAX OFFICER WARD-1, MORBI

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

condoned the delay, citing mitigating circumstances and the principle of granting a fair chance to be heard. The Tribunal noted that the impugned CIT(A) order was ex-parte and non-speaking, violating the principle of natural justice. A cost of Rs. 5000 was imposed on the assessee.", "result": "Allowed", "sections": [ "143(3)", "250(6

JIVANBHAI DE vs. HIBHAI SARLA,THANGADH, DIST. SURENDRANAGARVS.THE ITO WARD-2, SURENDRANAGAR, SURENDRANAGAR

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

250 of the Act, on 20/03/2025. Therefore, ld. Counsel submitted that the delay of 81 days in filing the appeal took place, for which the assessee explained sufficient cause, there were no intentional latches on the part of assessee, hence delay may be condoned. ITA Nos.519 & 521/Rjt/2025 (AY 13-14 & 14-15) Jivanbhai D Sarla 4. On the other hand

JIVANBHAI DE vs. HIBHAI SARLA,THANGADH, DIST. SURENDRANAGARVS.THE ITO WARD 2, SURENDRANAGAR, SURENDRANAGAR

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

250 of the Act, on 20/03/2025. Therefore, ld. Counsel submitted that the delay of 81 days in filing the appeal took place, for which the assessee explained sufficient cause, there were no intentional latches on the part of assessee, hence delay may be condoned. ITA Nos.519 & 521/Rjt/2025 (AY 13-14 & 14-15) Jivanbhai D Sarla 4. On the other hand

SHYAMJIKRUSHNA VARMA TOWNSHIP,RAJKOT vs. THE ITO WARD 2 (1) (1) RAJKOT, RAJKOT

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

section 250(6) of the Act, which provides that the appellate orders of the Ld.CIT(A) are to state the points arising in the appeal, the decision of the authority thereon and the reasons for such decisions. The underlying rationale of the provision is that such orders are subject to further appeal to the appellate Tribunal. Speaking order would obviously

HARPALSINH PRUTHVISINH GOHIL,HARPALNIVAS vs. INCOME TAX OFFICER WARD 1(2)(5), RAJKOT

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

condoned the delay after considering the explanation of the assessee and the submissions of the revenue. The Tribunal noted that a valuation report dated 30.11.2020 was submitted, which was not available to the Assessing Officer when the assessment order was passed on 04.12.2019.", "result": "Allowed", "sections": [ "143(3)", "147", "50C(1)", "250(6

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 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Commissioner of Income-tax (Appeals), dated 15.03.2024 & 13.06.2024, which in turn arise out of intimation orders passed by CPC, Bengaluru / Assessing Officer u/s 143(1) of the Act, on 25.06.2019 & 01.05.2020; respectively. 2. Grounds of appeal raised by the assessee in ITA No.200/Rjt/2025

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 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Commissioner of Income-tax (Appeals), dated 15.03.2024 & 13.06.2024, which in turn arise out of intimation orders passed by CPC, Bengaluru / Assessing Officer u/s 143(1) of the Act, on 25.06.2019 & 01.05.2020; respectively. 2. Grounds of appeal raised by the assessee in ITA No.200/Rjt/2025

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

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 of delay and the appeal should be ordinarily decided on merits. The Hon'ble Gujarat High Court has also considered

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

section 250 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 29.09.2022, which in turn arise out of separate orders passed by the Assessing Officer u/s 144 and 271(1)(c) of the Act. Bhavarsinh Anesinh Rajput ITA Nos. 418 & 388 /RJT/2025 (AY : 2009-10) 2 2. The assessee’s appeal in ITA No. 388/RJT/2025 relates

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

section 250 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 29.09.2022, which in turn arise out of separate orders passed by the Assessing Officer u/s 144 and 271(1)(c) of the Act. Bhavarsinh Anesinh Rajput ITA Nos. 418 & 388 /RJT/2025 (AY : 2009-10) 2 2. The assessee’s appeal in ITA No. 388/RJT/2025 relates

CHOUDHARY NARSIRAM,GANDHIDHAM vs. THE INCOME TAX OFFICER WARD-2, GANDHIDHAM, GANDHIDHAM

In the result, penalty appeal is also allowed for\nstatistical purposes

condoned the delay, finding sufficient cause explained by the assessee. On merit, the Tribunal noted that the CIT(A) had not decided the issues as per the mandate of Section 250(6

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)

250 of the Income Tax Act, 1961 which is bad in law and without appropriate jurisdiction. 2. Ld. CIT(A) erred in law as well as on facts in presuming that the assessee is not interested in prosecuting the appeal. 3. Ld. CIT(A) erred in law as well as on facts in not adjudicating the grounds of appeal raised