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

section 271(1) (C ) of the Act. Shri Anish Hasan Bakhai ITA No.132 /RJT/2024 (AY : 2017-18) 2 2. The appeal filed by the assessee in ITA No. 442/RJT/2024 [u/s. 271(1)(c) Penalty Appeal) for the Assessment Year 2016-17, is barred by limitation by 214 days, before this Tribunal. The assessee moved a petition requesting the Bench

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

section 271(1) (C ) of the Act. Shri Anish Hasan Bakhai ITA No.132 /RJT/2024 (AY : 2017-18) 2 2. The appeal filed by the assessee in ITA No. 442/RJT/2024 [u/s. 271(1)(c) Penalty Appeal) for the Assessment Year 2016-17, is barred by limitation by 214 days, before this Tribunal. The assessee moved a petition requesting the Bench

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)

271(1)(c) of the I.T. Act, 1961. 3. That, the findings of Ld. CIT(A) are not justified That, the findings of Ld. CIT(A) are not justified and bad-in-law. 4. That, the Ld. CIT(A) has wrongly confirmed the order passed u/s 144 of the I.T.Act, That, the Ld. CIT(A) has wrongly confirmed the order

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

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

271(1)(c) of the Act, then assessee came to know about the passing of the impugned order u/s 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

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

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

271(1)(c) of the Act, then assessee came to know about the passing of the impugned order u/s 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

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 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice, when the delay is not on account of any dilatory tactics, want of bona fides, deliberate inaction or negligence on the part of the appellant. We note that medical ground is a sufficient cause to condone delay.We note that the reasons given

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 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice, when the delay is not on account of any dilatory tactics, want of bona fides, deliberate inaction or negligence on the part of the appellant. We note that medical ground is a sufficient cause to condone delay.We note that the reasons given

SHRI BECHARBHAI DHARAMSHIBHAI VASOYA,RAJKOT vs. THE ITO WARD 1 (1) (1), RAJKOT, RAJKOT

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

condoned the delay of 508 days, citing the principles of substantial justice and the need for a liberal approach in such matters, as established by various judicial precedents. The appeal was restored to the file of the CIT(A) for a fresh decision on merits.", "result": "Allowed", "sections": [ "250", "143(3)", "147", "271

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

sections": [ "147", "143(3)", "148", "271(1)(C)" ], "issues": "Whether the delay in filing the appeals can be condoned, and if the matter

NILESH ASHANAND THACKER,BHUJ vs. ITO WARD 4, GANDHIDHAM (BHUJ)

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.377/Rjt/2025 (िनधा"रण वष" /Assessment Year: (2012-13) (Physical Hearing) Nilesh Ashanand Thacker, बनाम Income-Tax Officer, Ward-4, / Near-Laxmi Vekari Mahakali Gandhidham (Bhuj-2)-370 201 Vs. Shopping Mall, Jublee Circle, Bhuj, Kutch-300 001(Gujarat) "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Adhpt 8610R (अपीलाथ"/ Appellant) (""थ"/Respondent)

section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 08.01.2024, by the National Faceless Appeal Centre (NFAC), Delhi/ Commissioner of Income Tax (Appeals) [in short ‘Ld.CIT(A)’] which in turn arises out of an assessment order passed by the Assessing Officer (in short ‘AO’) u/s 143(3) r.w.s. 147 of the Act, dated

ANILA NARENDRA SANGHANI,JAMNAGAR vs. INCOME TAX WARD 1(3), JAMNAGAR, JAMNAGAR

In the result, both the appeals of the assessee are allowed for statistical\npurposes\nOrder is pronounced in the open court on 16/12/2025

section 271(1) (c) of the Act, relevant\nto the Assessment Year 2013-14.\nITA No. 322 & 323/Rjt/2025\nAntila Narendra Sanghani\n2.\nAt the outset, the Ld. Counsel for the assessee submitted that Ld.CIT(A) has\nnot condoned the delay

ANUP A. SHAH,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. OF INCOME TAX, CIRCLE-2,, RAJKOT-GUJARAT

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

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 106/Rjt/2017 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/Asstt. Years: 2005-2006 वष"

condone the delay in filing of appeal for 30 days and proceed to adjudicate the issue on merit. 5. The assessee has raised the following grounds of appeal: 1. The grounds raised in this appeal are without prejudice to one another. 2. The Learned CIT(A)-2 erred in law and on facts in confirming the penalty u/s.271

ANILA NARENDRA SANGHANI,JAMNAGAR vs. INCOME TAX OFFICER WARD 1(3), JAMANAGAR, JAMNAGAR

In the result, both the appeals of the assessee are allowed for statistical\npurposes\nOrder is pronounced in the open court on 16/12/2025

section 271(1) (c) of the Act, relevant\nto the Assessment Year 2013-14.\nITA No. 322 & 323/Rjt/2025\nAntila Narendra Sanghani\n2.\nAt the outset, the Ld. Counsel for the assessee submitted that Ld.CIT(A) has\nnot condoned the delay

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

BABUBHAI KANJIBHAI SAKARIYA LEGAL HEIR OF LATE SMT. UJIBEN KANJIBHAI SAKARIYA,JETPUR vs. ITO WARD 1(2)(1), RAJKOT, RAJKOT

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

delay is condoned in filing the\nappeal.\nPage 3 of 21\nITA No.185/RJT/2025\nBabubhai Kanjibhai Sakariya L/h of Late Smt. Ujiben Kanjibhai Sakariya\n6. Brief facts, as discernible from the orders of lower authorities are that the\nassessee Ujiben Kanjibhai Sakariya (PAN-GDQPS7714N) being an\nindividual filed its return of income for the assessment year (A.Y.) 2016-17,\ndeclaring total

RAMJIBHAI DEVJIBHAI MOKARIYA,PORBANDAR vs. THE ITO WARD-2(4), PORBANDAR

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

condoned the delay in filing the appeal, citing the assessee's illiteracy, lack of knowledge, and reliance on a consultant, and emphasizing substantial justice over technicalities. The Tribunal noted that the CIT(A) order was passed ex parte without sufficient opportunity for the assessee.", "result": "Allowed", "sections": ["250", "144", "147", "271

DILIP KANTILAL KUBAVAT,PORBANDAR vs. ITO WD 2(3), PORBANDAR, PORBANDAR

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.522/Rjt/2025 "नधा"रण वष"/Assessment Year :2016-17 Dilip Kantilal Kubavat Ito बनाम/ Prop. Vijay Dairy Farm, Ward 2 (3), Vs Near Ramdhun S V P Road, Porbandar 360575 Porbandar - 360575 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Azfpk8009B (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sagar Shah, Ld. Ar राज"व क" ओर से/Revenue By : Shri Dheeraj Kumr Gupta, Ld. Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 09/09/2025 घोषणा क" तार"ख /Date Of Pronouncement : 14 /10/2025 आदेश/Order Per, Dr. Arjun Lal Saini, A.M The Present Appeal Has Been Filed By The Assessee, Against The Order Passed By The Learned Commissioner Of Income Tax (Appeal) [Hereinafter Referred To As “Cit(A)”], Dated 21.03.2025, Arising In The Matter Of Assessment Order Passed U/S 143(3) Of The Income Tax Act, 1961 (Here-In-After Referred To As “The Act”) Relevant To The Assessment Year 2016-17. 2. In This Appeal, The Assessee Has Raised Multiple Grounds Of Appeal. However, The Solitary Grievance Of The Assessee Is That The Ld Cit(A) Erred In Not To Consider The Basic Fact That The Assessee Has Gifted The Property To His Sister In Law (Younger Brother'S Wife) That Is, To A Relative For A Consideration Dilip Kantilal Kubavat

271(1)(c) for A.Y. 2016-17 dated 29.06.2025 wherein it was mentioned "you had preferred appeal which has been disposed of by the 1st appellate authority, i.e. CIT(A)." On perusal of this notice, the assessee immediately approached the consultant. Therefore, in this process, the delay of 80 days has occurred, which may kindly be condoned. 4. Learned

DHIRAJLAL NATHUBHAI BHUT,RAJKOT vs. THE INCOME TAX OFFICER, WARD 1(1)(1), RAJKOT

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

Section 271(1)(b) of the Income Tax Act, 1961. The appeal was filed with a delay of 230 days. The penalty was imposed on the deceased assessee without proper notification to the legal heirs.", "held": "The Tribunal condoned

INCOME TAX OFFICER, MORBI vs. MAHENDRAKUMAR BHAGVANDAS RANPURA, MORBI

delay is condoned in filing the cross objection.\n8. Succinctly, the factual panorama of the case is that assessee before us is an\nIndividual. The assessee has filed his return of income for assessment year (A.Y.)\n2017-18, on 31/01/2018, declaring therein total income of Rs. Nil/-. The return\nof income was processed u/s 143(1) of the Act. Later