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

condoned and may please be admitted and decided on merits by exercising the powers conferred in the ITAT vide provisions of decided on merits by exercising the powers conferred in the ITAT vide provisions of decided on merits by exercising the powers conferred in the ITAT vide provisions of section 253(5) of the Income section 253(5

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

condoned and may please be admitted and decided on merits by exercising the powers conferred in the ITAT vide provisions of decided on merits by exercising the powers conferred in the ITAT vide provisions of decided on merits by exercising the powers conferred in the ITAT vide provisions of section 253(5) of the Income section 253(5

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)

section 253(3) and 253(5) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal before the Tribunal. The Ld. Counsel has explained the reasons for delay stating that assessee was badly engaged for medical treatment of his parents who were aged old. The Ld. Counsel stated that assessee was in mental

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

condoned the delay and admitted the appeal. The Tribunal also noted that notices were issued to an email address not accessed by the assessee, and the CIT(A)'s order was silent on the service of notices.", "result": "Remanded", "sections": [ "147", "144", "144B", "148A", "253(5

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)

section 253(3) and 253(5) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal before the Tribunal. The learned Counsel for the assessee, explained the reasons for delay, stating that in an appeal filed, before the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi, who has, vide order

SHRI SALIMBHAI SATARBHAI GAJIYANI,MALIYA HATINA, JUNAGADH vs. THE ITO WARD 2, 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.881/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2017-18 Salimbhai Satarbhai Gajiyani Ito, Ward-2 बनाम Prop. Of Raj Enterprise Jungadh. Opp: High School Vs. Station Road, Malia Hatina Junagadh. Pan : Afppg 1405 F (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Chetan Agarwal, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

condone the delay if a litigant satisfied the Court that there were sufficient reasons for availing the remedy after expiry of the limitation. Such reasoning should be to the satisfaction of the Court. The expression "sufficient cause or reason" as Shri SalimbhiaSatarbhiaGajiyani Vs. ITO 3 provided in sub-section (5) of section 253

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

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)

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(3) and 253(5

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)

section 253(3) and 253(5) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal before the Tribunal. The Ld. Counsel has explained the reasons for delay stating that assessee was suffering severe chest pain and was badly engaged for his medical treatment ( relevant medical papers have been submitted before the Bench

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)

section 253(3) and 253(5) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal before the Tribunal. The Ld. Counsel has explained the reasons for delay stating that assessee received the order of Ld. CIT(A) on 03.11.2023 and stipulated period to file appeal before Tribunal was on or before

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:

5. That the assessee has filed an appeal against the impugned order dated 28.02.2023 before the Tribunal. Seastem Limited Jamnagar 6. At the outset, that the appeal filed late by 381 days. The Ld. AR of the assessee has filed an application for condonation of delay in filing the appeal alongwith Affidavit in support of the application. The relevant part

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

condonation, supported by Supreme Court precedent. The Tribunal also noted that the Ld. CIT(A) had not decided the appeal as per the mandate of Section 250(6) of the Act and had passed an ex-parte order.", "result": "Allowed", "sections": [ "144", "143(3)", "147", "50C", "253(5)", "250(6)" ], "issues": "Whether the delay

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)

condone the delay in filing before ITAT. 3. On the other hand, learned Senior Departmental Representative (ld. Sr. DR) for the revenue submitted that the reasons given by the appellant are general in nature and appellant has not established sufficient cause for not filing appeal in time. 4. We have heard both the parties on this preliminary issue of delay

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

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

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

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:

delay of only 29 days in filing Appeal by the Applicant which may kindly be condoned in the interest of justice under Section 253(5

BHAVESH GOVINDBHAI DADHANIYA,RAJKOT vs. ITO, WARD-1(1)(4), RAJKOT, 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. 762 /Rjt/ 2024 ("नधा"रणवष" / Assessment Year: (2011-12) (Hybrid Hearing) Bhavesh Govindbhai Dadhaniya Vs. The Ito, Ward-1(1)(4), Rajkot 3-Jasaraj Nagar, B/H. Umiyani Aayakar Bhavan, Race Course Chowk, Nr. Umiyaji Pan, 150Ft Ring Road, Ring Road, Mavdi Area, Rajkot – 360001 Rajkot – 360004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apkpd 6290 E (Appellant) (Respondent) Appellant By : Shri Mehul Ranpura, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 08/01/2025 Date Of Pronouncement : 02/04/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

section 253(5) of the Act and the decision of Hon'ble Supreme Court (supra), we take a judicious view to condone the delay