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29 results for “condonation of delay”+ Section 253(6)(d)clear

Sorted by relevance

Mumbai277Chennai217Indore181Delhi166Ahmedabad144Karnataka139Kolkata124Jaipur112Surat105Bangalore101Lucknow68Chandigarh54Cochin44Pune39Panaji39Cuttack37Rajkot29Allahabad27Hyderabad27Nagpur25Patna24Varanasi18Raipur14Jodhpur11Guwahati11Visakhapatnam10Ranchi9Jabalpur8Amritsar6SC4Telangana2Dehradun1Andhra Pradesh1Rajasthan1Agra1

Key Topics

Section 25035Condonation of Delay22Addition to Income19Section 14714Section 143(3)12Penalty11Limitation/Time-bar10Section 1488Section 12A

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

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

ITA 419/RJT/2025[2014-15]Status: DisposedITAT Rajkot18 Aug 2025AY 2014-15

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)

For Appellant: Shri Sanjeev Buddh, Ld.A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr. D.R
Section 10Section 143(3)Section 250Section 253(3)

D E R Per, Dr. Arjun Lal Saini, Accountant Member: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2014-15, is directed against the order under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), passed by the Learned Commissioner of Income Tax(Appeal)/Addl/JCIT(A)-8, Delhi (in short “Ld.CIT

Showing 1–20 of 29 · Page 1 of 2

8
Section 1448
Section 2068
Section 69A7

ARHAM ENTERPRISE,DIST. RAJKOT vs. ITO(TDS), WARD-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

ITA 227/RJT/2022[2016-17]Status: DisposedITAT Rajkot19 Sept 2025AY 2016-17

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr
Section 206

condonation of delay and prayer for one opportunity granted to the assessee to the assessee for hearing. 8. Brief facts of the Case that t that the appellant is a Partnership Firm doing business he appellant is a Partnership Firm doing business of trading in scrap. Proceeding u/s. of trading in scrap. Proceeding u/s. 201 was initiated by the Income

ARHAM ENTERPRISE,RAJKOT vs. ITO, TDS-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

ITA 147/RJT/2025[2016-17]Status: DisposedITAT Rajkot19 Sept 2025AY 2016-17

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr
Section 206

condonation of delay and prayer for one opportunity granted to the assessee to the assessee for hearing. 8. Brief facts of the Case that t that the appellant is a Partnership Firm doing business he appellant is a Partnership Firm doing business of trading in scrap. Proceeding u/s. of trading in scrap. Proceeding u/s. 201 was initiated by the Income

ARHAM ENTERPRISE,RAJKOT vs. ITO, TDS-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

ITA 148/RJT/2025[2017-18]Status: DisposedITAT Rajkot19 Sept 2025AY 2017-18

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr
Section 206

condonation of delay and prayer for one opportunity granted to the assessee to the assessee for hearing. 8. Brief facts of the Case that t that the appellant is a Partnership Firm doing business he appellant is a Partnership Firm doing business of trading in scrap. Proceeding u/s. of trading in scrap. Proceeding u/s. 201 was initiated by the Income

ARHAM ENTERPRISE,DIST. RAJKOT vs. THE ITO(TDS), WARD-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

ITA 228/RJT/2022[2017-18]Status: DisposedITAT Rajkot19 Sept 2025AY 2017-18

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr
Section 206

condonation of delay and prayer for one opportunity granted to the assessee to the assessee for hearing. 8. Brief facts of the Case that t that the appellant is a Partnership Firm doing business he appellant is a Partnership Firm doing business of trading in scrap. Proceeding u/s. of trading in scrap. Proceeding u/s. 201 was initiated by the Income

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

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

ITA 392/RJT/2025[2018-19]Status: DisposedITAT Rajkot20 Aug 2025AY 2018-19

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)

For Appellant: Shri Darshit Ranpara, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. D.R
Section 143(3)Section 250Section 253(3)

D E R Per, Dr. Arjun Lal Saini, Accountant Member: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2018-19, is directed against the order under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) passed by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax(Appeal) (in short

SHRI BHAKTINAGAR CO OP HOUSING SOCIETY LTD,RAJKOT vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result the appeal of the assessee is dismissed in limine

ITA 18/RJT/2026[2014-15]Status: DisposedITAT Rajkot17 Apr 2026AY 2014-15

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

For Appellant: Shri Abhimanyu Singh Yadav. Ld. Sr. DR
Section 143(3)Section 250Section 263

253(5) of the Act empowers the ITAT to admit an appeal after expiry of prescribed time, if there is a "sufficient cause" for not presenting appeal within prescribed time. In the interest of justice, we take a judicious view and we condoned the delay in filing appeal by 1444 days. 7. Brief facts of the case are that

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

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

ITA 636/RJT/2025[2019-20]Status: DisposedITAT Rajkot07 Jan 2026AY 2019-20

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

For Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 132Section 147Section 148Section 270ASection 272A(1)(d)Section 80G

d) for noncompliance of Notice 4. The appellant craves to leave, to alter, to amend and/or withdraw any of the grounds or ground of appeal either before or at the time of appellate hearing.” 3. At the outset, that the appeal filed late by 165 days. The Ld. AR of the assessee has filed an application for condonation of delay

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

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

ITA 220/RJT/2023[2015-16]Status: DisposedITAT Rajkot09 Jun 2025AY 2015-16

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:

For Appellant: Shri Chiranjeev Tandon, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 147Section 269Section 269SSection 270ASection 69A

Section 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

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

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

ITA 239/RJT/2025[2008-09]Status: DisposedITAT Rajkot29 Aug 2025AY 2008-09

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)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT (DR)
Section 147Section 250Section 250(6)Section 253(3)Section 271(1)(c)

D E R PER DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by the assessee, pertaining to Assessment Order (AY) 2008-09, is directed against the order under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) passed by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax(Appeals) (in short

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

ITA 204/RJT/2025[2016-17]Status: DisposedITAT Rajkot18 Aug 2025AY 2016-17

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)

For Appellant: Shri Ajay Dholariya, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. D.R
Section 147Section 250Section 250(6)Section 253(3)

D E R Per, Dr. Arjun Lal Saini, Accountant Member: Captioned appeal filed by the assessee, pertaining to Assessment Order (AY) 2016-17, is directed against the order under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) passed by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax(Appeals) (in short “Ld.CIT

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

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

ITA 95/RJT/2024[2015-16]Status: DisposedITAT Rajkot24 Jul 2025AY 2015-16

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)

For Appellant: Shri Nimish Vayawala, Ld.A.R. &For Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr. D.R
Section 143(3)Section 234ASection 250Section 253(3)Section 271(1)(c)Section 68

D E R PER DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by the assessee, pertaining to Assessment Order (AY) 2015-16, is directed against the order under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) passed by the National Faceless Appeal Centre (NFAC), Delhi/Learned Commissioner of Income Tax(Appeals) (in short “Ld.CIT

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

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

ITA 334/RJT/2024[2017-2018]Status: DisposedITAT Rajkot09 Jul 2025AY 2017-2018

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:

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri K. L. Solanki, Ld. Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 144Section 250Section 251Section 271B

D E R PER DINESH MOHAN SINHA, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year 2017-18, is directed against the penalty order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), Commissioner of Income-tax (Appeal), dated 28.02.2023, which in turn arises out of an order passed

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

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

ITA 234/RJT/2025[2019-20]Status: DisposedITAT Rajkot29 Aug 2025AY 2019-20

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 132Section 133ASection 147Section 250Section 253(3)Section 253(5)

D E R PER DINESH MOHAN SINHA, JM: This appeal filed by the assessee pertaining to assessment year (AY) 2019-20, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), [in short “the ld. CIT(A)”], National Faceless Appeal Centre (in short ‘the NFAC’), Delhi, dated 06.08.2024, which in turn arises out of an assessment

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

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

ITA 157/RJT/2024[2023-24]Status: DisposedITAT Rajkot12 Aug 2025AY 2023-24

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)

Section 12ASection 12A(1)(ac)Section 253

D E R PER: DINESH MOHAN SINHA, JM: This is an appeal filed by the assessee arises against the order of the Ld. Commissioner of Income-tax(Exemption), Ahmedabad [in short “Ld. CIT(E)”] dated 21/08/2023 has rejected application fled in Form No.10AB u/s 12A(1)(ac)(iii) of the Income-tax Act, 1961. 2. Grounds of appeal raised

BILIYA SEVA SAHKARI MANDLI LIMITED,MORBI, RAJKOT vs. ITO WARD 1, MORBI, MORBI

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

ITA 742/RJT/2025[2018-19]Status: DisposedITAT Rajkot29 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 742/Rjt/2025 Assessment Year: (2018-19) Biliya Seva Sahkari Mandli Vs. Income Tax Office, Aayakar Limited Vibhag, J.K. Chamber, National At. Biliya, Tal. Morbi, Gujarat, Highway-8-A, At- Lalpar, Morvi 363641 (Gujarat) Morbi 363642 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabab3498H (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. A.RFor Respondent: Shri Gopi Nath Chaubey, Ld. Sr. DR
Section 147Section 234ASection 234FSection 253(5)Section 270ASection 80P(2)(d)

d) of Rs. 737219. 2. The Ld. AO has erred on facts & in law in levying the penalty u/s 270A of the 1.T. Act. 3. The Ld. AO has erred on facts & in law in levying the penalty u/s 234F of the I.T. Act. Biliya Seva Sahkari Mandali Ltd. 4. The Ld. AO has erred on facts

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

ITA 159/RJT/2025[2017-18]Status: DisposedITAT Rajkot17 Dec 2025AY 2017-18

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)

For Appellant: Shri Brijesh Parekh, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav. Ld. Sr. DR
Section 143(3)

D E R PER DINESH MOHAN SINHA, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) – 2017-18, is directed against the order passed by the National Faceless Appeal Centre [(in short “NFAC/Ld. CIT(A)”] vide order dated 15.02.2024, which in turn assessment order passed by Income Tax Department/Assessing Officer under section 143(3) of the Income

APEX IRRIGATION,RAJKOT vs. COMMISSIONER OF INCOME TAX APPEALS, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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

ITA 94/RJT/2025[2017-2018]Status: DisposedITAT Rajkot30 Oct 2025AY 2017-2018

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

For Appellant: Shri Brijesh Parekh, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 253(5)Section 40Section 5Section 68

D E R Per, Dinesh Mohan Sinha, JM: Captioned appeal filed by the assessee is directed against the order passed by the National Faceless Appeal Centre [(in short “NFAC/Ld. CIT(A)”] vide order dated 31.07.2023, which in turn assessment order passed by Assessment Unit, Income Tax Department / Assessing Officer under section 143(3) of the Income

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

ITA 762/RJT/2024[2011-12]Status: DisposedITAT Rajkot02 Apr 2025AY 2011-12

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:

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 144Section 148

D E R PER DINESH MOHAN SINHA, JM: Captioned appeal filed by the assessee is directed against the order passed by the Ld.Commissioner of Income Tax (Appels), National Faceless Appeal Centre, Delhi [(in short “Ld.CIT(A)”] vide order dated 05/08/2024, for Assessment Year (AY) 2011-12, which in turn arises out of an assessment order dated 01/12/2018 passed by Assessing

BALVANTRAI AMRUTBHAI VYAS,RAJKOT vs. THE ITO WARD-2(1)(1), RAJKOT., RAJKOT

Appeal is dismissed as “not pressed

ITA 238/RJT/2025[2011-12]Status: DisposedITAT Rajkot30 Jan 2026AY 2011-12

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

For Appellant: Shri Ms. Devina Patel, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 115BSection 144Section 250Section 271(1)(c)Section 68Section 69A

D E R Per, Dinesh Mohan Sinha, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2011-12, is directed against the order passed by the Learned Commissioner of Income Tax(Appeals), National Faceless Appeal Centre, Delhi [in short “the Ld. CIT(A)/NFAC”], dated 13.12.2023, which in turn arises out of an assessment order passed