M/S. GREEN EARTH BIOGAS PVT. LTD.,SURENDRANAGAR vs. THE PR. CIT-3, AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is dismissed

condone the delay.\n7. Succinctly, the factual panorama of the case is that assessee before us is a\nprivate limited company.The assessee- company had filed return of income for\nthe assessment year (AY) 2017-18, on 13/10/2017, declaring total loss of\nRs.2,36,06,293/-. The assessee`s case was selected for Scrutiny through CASS.\nThe assessment was finalized

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

1. the Act on account of non-deduction of TCS on S.S. Scrap deduction of TCS on S.S. Scrap 2. In an appeal filed, the Ld. Commissioner of Income 2. In an appeal filed, the Ld. Commissioner of Income-tax (Appeals), National tax (Appeals), National Faceless Appeal Centre, Delhi has Faceless Appeal Centre, Delhi has vide order dated 05.07.2024 dismissed

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

1. the Act on account of non-deduction of TCS on S.S. Scrap deduction of TCS on S.S. Scrap 2. In an appeal filed, the Ld. Commissioner of Income 2. In an appeal filed, the Ld. Commissioner of Income-tax (Appeals), National tax (Appeals), National Faceless Appeal Centre, Delhi has Faceless Appeal Centre, Delhi has vide order dated 05.07.2024 dismissed

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

1. the Act on account of non-deduction of TCS on S.S. Scrap deduction of TCS on S.S. Scrap 2. In an appeal filed, the Ld. Commissioner of Income 2. In an appeal filed, the Ld. Commissioner of Income-tax (Appeals), National tax (Appeals), National Faceless Appeal Centre, Delhi has Faceless Appeal Centre, Delhi has vide order dated 05.07.2024 dismissed

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

1. the Act on account of non-deduction of TCS on S.S. Scrap deduction of TCS on S.S. Scrap 2. In an appeal filed, the Ld. Commissioner of Income 2. In an appeal filed, the Ld. Commissioner of Income-tax (Appeals), National tax (Appeals), National Faceless Appeal Centre, Delhi has Faceless Appeal Centre, Delhi has vide order dated 05.07.2024 dismissed

SHRI NARENDRA DHARAMDAS GIDWANI,ANJAR KUTCH vs. THE ADDL. CIT, NFAC, , NEW DELHI

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 220/Rjt/2023 ("नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Narendra Dharamdas Gidwani, The Commissioner Of Income Vs. Plot No. 29, Survey No. 193/1, Maitru Tax(Appeals), Residency Meghpar Borichi, Anjar, National Faceless Appeal Centre Kutch, (Nfac), Delhi, Income Tax Gujarat - 370110 Department, Ministry Of Finance, Government Of India "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akmpg6386M (Appellant) (Respondent) Appellant By : Shri Chiranjeev Tandon, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 26/03/2025 Date Of Pronouncement : 09/06/2025 आदेश / O R D E R Per D. M. Sinha, Jm:

253(5) of the Income Tax Act, 1961.” 6. After hearing the rival contention of both the parties, we perused the reason for late filing of appeal as submitted in the application for condonation of delay. That we find that there is sufficient cause for filing of the appeal not in time. There is no mistake of the assessee

SHABBIR SAIFUDDIN MAKATI,JAMNAGAR vs. THE ITO, WARD-3(1),, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.419/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2014-15) Shabbir Safuddini Makati बनाम Income Tax Officer, Ward-2(6), Jamnagar, Aaykar /Vs. C-2/333, Gidc, Shankar Bhwan, Jamnagar-361 004 Tekari, Udyog Nagar, Jamnagar-361004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acdpm8899E (अपीलाथ"/Appellant) (""यथ"/Respondent)

1. The learned Assessing Officer has erred in law by not giving reasonable opportunity of being herd to the appellant. 2. The learned CIT(A) has erred in law by passed order against assessee u/s 250 for failure to comply with the show cause notice even without considering the assessee point of view. 3. Assessee has fully cooperated with

SHIVEN CERAMIC LLP,MORBI vs. ITO, NATIONAL E ASSESSMENT, DELHI, DELHI

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.392/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2018-19) M/S Shiven Ceramic Llp, बनाम Income Tax Officer National E-Assessment Centre, /Vs. 604/P5, 642/P1, Village Delhi Ghnutu, Lakhdhirpur Nr. Royal Touch Vitrified, Morbi-360 004 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adifs 8442 F (अपीलाथ"/Appellant) (""यथ"/Respondent)

1. The grounds of appeal mentioned hereunder are without prejudice to one another. 2. The ld Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as the “CIT(A)”] erred on facts as also in law in dismissing the appeal ex-parte. 3. The ld. CIT(A) erred on facts as also in law in confirming

CHINTAN DWARKADAS CHOTAI,JUNAGADH vs. DCIT/ACIT CIR 1(1), RKT, RAJKOT

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

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

section 253(5), and the decision of Hon’ble Supreme Court, we take judicious view and condoned the delay in this file. We further note that the assessee deserve an opportunity to explain the case before lower authorities. We set aside the order of Ld. CIT(A) and remit the matter back to the file of the AO for fresh

SHRI BHARATBHAI RAYSINH VALA,DEVALI DEDA, KODINAR, DIST. JUNAGADH vs. THE ITO, WARD-3(1)(4), AMRELI, AMRELI

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

section 253(5) and the\ndecision of Hon'ble Supreme Court, we take a judicious view, condone the\ndelay, and admit the appeal and proceed further for hearing.\n5. Brief facts of the case that the appellant is an business of distribution and\nselling of milk products of Girnar Dairy Food Private Limited. The appellant\nhas no income except Income

SEASTEM LIMITED,JAMNAGAR vs. ACIT CIR - 1,, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 334/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Seastem Limited, Jamnagar Vs. Acit, Cir-1, Jamnagar 1 Avani Appartment, - Sarusection Road Income Tax Office, Jamnagar – 361001 Jamnagar - 361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahcs9428G (Appellant) (Respondent) Appellant By : Shri Chetan Agarwal, Ld. Ar Respondent By : Shri K. L. Solanki, Ld. Sr. Dr Date Of Hearing : 24/04/2025 Date Of Pronouncement : 09/07/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

1. Your honour may kindly appreciate that hon. CIT(A), NFAC, New Delhi has passed order on 28.02.2023, which was served on 28.02.2023 and appeal before hon. ITAT was filed on 14.05.2024, hence there was delay of 381 days. 2. Your honour may kindly appreciate that appellant is unaware of passing of order by Ld. CIT(A), which was served

DAMJIBHAI LEKHRAJBHAI THAVRANI,JUNAGADH vs. INCOME TAX OFFICER, WARD-1, JUNAGADH

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 239/Rjt/2025 िनधा"रण वष"/ Assessment Year: (2008-09) बनाम Damjibhai Lekharjibhai Thavrani Income-Tax Officer, C/O. Sarda & Sarda (Ca), Sakar 1St Vs. Ito Ward – 1 Floor, Dr. Radha-Krishnan Road, Opp. Income Tax Office, Bhootnath Rajkumar College, Chamber, Rajkot 360001 Junagadh – 362001 "थायीलेखासं/.जीआइआरसं/.Pan No. : Aeypt7701B (अपीलाथ"/Appellant) .. (""यथ"/Respondent)

1)(c) of the Act. 3. The Id. CIT(A) has erred in law as well as on facts in dismissing the appeal as non-maintainable without condoning the delay in filing the appeal.” 3. The appeal filed by the assessee is barred by limitation by 55 days in terms of provisions of section 253

SMT. SHEETAL RASHMIN PATEL,AHMEDABAD vs. THE I. T. O. WARD-2, GANDHIDHAM, GANDHIDHAM

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

sections": [ "143(3)", "142A", "143(2)", "142(1)", "56(2)(b)", "2(22B)", "55(2)(b)(i)", "194B", "253(5)" ], "issues": "Whether the delay in filing the appeal is condonable

BHAVESHKUMAR MAHENDRABHAI MANIYAR,JUNAGADH vs. THE ITO WARD-1, JUNAGADH., JUNAGADH

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

Bench: Shri Dr. A. L. Saini, Accountat Member & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.234/Rjt/2025 Assessment Year: (2019-20) (Physical Hearing) Bhavneshkumar Mahendrabhai Vs. Ito, Maniyar, Ward – 1, Prop.Of Shree Hari Enterprise, Junagadh Shop No.2, Rajkamal Apartment, Junagadh, Junagadh - 362001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afdpm3866Q (Appellant) (Respondent)

section 253(5) of the Act is sufficiently elastic to enable the Tribunal to apply the law which subserves the ends of justice. It has been held in a number of cases that when substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim

MATEL HARDWARE,RAJKOT vs. INCOME TAX OFFICER, ITO WD 3(1)(1), RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 204/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2016-17) Matel Hardware Income Tax Officer, Ward- Shrddha Park Street No.2, Shrddha 3(1)(1), Rajkot, Aaykar बनाम Park Main Road, Ram Chowk, Bhawan, Rajkot-360001 /Vs. Rajkot-360002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aazfm6158L (अपीलाथ"/Appellant) (""यथ"/Respondent)

1. The CIT(A) erred in upholding the treatment of the AO by confirming addition of cash deposits of Rs.97,88,124/- out of total cash sale proceeds of ITA No.204/RJT/2025 A.Y.16-17 Matel Hardware Rs.98,25,300/- ignoring the established fact that the entire sale proceeds cannot be treated as income of an assessee. 2. The CIT(A) erred

BHAVESH ISHWARLAL PANCHASARA,RAJKOT vs. ASSISTANT COMMISSIONER OF INCOME TAX, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.95/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2015-16) Bhavesh Ishwarlal बनाम Assistant Commissioner Of Panchasara Income-Tax, Circle-3(1), Rajkot /Vs. 1, Mehulnagar Main Road, Near Khodiyar Temple, Rajkot-360 002 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aodpp 1375 E (अपीलाथ"/Appellant) (""यथ"/Respondent)

1)(c) of the I.T. Act, 1961 4. That, the Ld. CIT(A) ha wrongly confirmed levy of interest u/s 234A, 234B, 234C and 234D of I.T. Act, 1961. 5. That the findings of the Ld. AO and Ld. CIT(A) are not justified and are bad- in-law. The appellant craves to add, amend, alter or delete

ANIMAL LOVERS CHARITABLE TRUST,JAMNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.157/Rjt/2024 Assessment Year: N.A Animal Lovers Charitable Trust Commissioner Of Income-Tax C.A Govind Sonecha, “S & A Vs. (Exemption), Ahmedabad, Room Houe”, Near Golen City, 80Ft Roa, No.609, Floor-6, Aayakar Bhawan Khodiyar Colony, B/H Saru Section (Vejalpur), Near Sachin Tower, 100 Police Headquarters, Foot Road, Anandnagar- Jamnagar-360 510 Prahladnagar Road, Ahmedabad-380 -015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajta 1250 D (Appellant) (Respondent)

condonation of delay, supported by Affidavit. The application for delay is as under; “The appellant had applied for provisional registration u/s 12A in form 10AC of the Income Tax Act, 1961 which was provided to appellant on 02.01.2023. Thereby, the appellant had applied for final registration u/s 12AB of the Income Tax Act, 1961 as on 06.02.2023. Against which notices

VAGHANI BROTHERS,RAJKOT vs. THE INCOME TAX OFFICER, WARD 2(1)(1), RKT, RAJKOT

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.159/Rjt/2025 Assessment Year: (2017-18) Vaghani Brothers Vs. The Ito, Ward – 2(1)(1), Rajkot Bus Stand Road, Nr. Buu Stand, Aayakar Bhavan, Race Course Ring Dhoraji (Guj) - 360410 Road, Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabfv5533C (Appellant) (Respondent)

section 253(5) and the decision of Hon'ble Supreme Court, we take a judicious view and condone delay in this appeal. At the same time, as agreed by both sides and also having regard to the principle of natural justice and fair play, we deem it fit to give one more opportunity to assessee so that the assessee