SMT. RANI HARERAM SAHANI,KOVAYA, RAJULA, DIST. AMRELI vs. THE ACIT, WARD-2 (4), BHAVNAGAR, BHAVNAGAR

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

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 272A(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for non-compliance on the part of the assessee to the statutory notices issued u/s. 131(1A) of the Act. 7.1. Here also, the assessee’s appeal was dismissed by Ld. NFAC on the ground of 13 days delay in filing the appeal, where

SMT. RANI HARERAM SAHANI,KOVAYA, RAJULA, DIST. AMRELI vs. THE ITO, WARD-3 (1) (4), RAJULA, DIST. AMRELI, RAJULA, DIST. AMRELI

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

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 272A(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for non-compliance on the part of the assessee to the statutory notices issued u/s. 131(1A) of the Act. 7.1. Here also, the assessee’s appeal was dismissed by Ld. NFAC on the ground of 13 days delay in filing the appeal, where

SHREE MARU KANSARA SONI GNATI,ANJAR vs. ITO EXEMPTION WARD-1 RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 789/Rjt/2025 धििाारण वर्ा/Assessment Year: (2017-18) Shree Maru Kansara Soni Gnati बनाम Income Tax Officer (Exemption), /Vs. C/O Rajesh K Soni, Shashtri Road, Ward- 1, Rajkot, Anjar, Kutch-360 001(Gujarat) It Office, New Aayakar Bhavan,Vatiaka, Rajkot-360 001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aarts 1920 N (Appellant) (Respondent)

section 115BBE of the I.T. Act, 1961. 6. That, the Ld. AO has wrongly initiated penalty proceedings u/s 274 r.w.s. 271AAC(1), 272A(1) (d) and 271F of the I.T. Act, 1961. 7. That, the Ld. AO has wrongly charged interest u/s 234A, 234B, 234C,234D of the I.T. Act, 1961. 8. That, the findings

POOJA OMPRAKASH NAWANI,ADIPUR vs. THE INCOME TAX OFFICER WARD 2, GANDHIDHAM, GANDHIDHAM

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.876/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Pooja Omprakash Nawani Vs. The Income-Tax Officer, Flat-5 Nirav Appartment, Plot-358 Ito Ward – 2, Ward-2B, Gandhidham - 370205 Adipur 370205 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acfpn4546H (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 : 08 / 07 /2025

section 272A(1)(d) of the Act is Rs.10,000/- for each default or failure. In view of the same, the penalty is levied at Rs.20,000/- (Rupees. Twenty thousand/- only) (10000 x 2) in respect of the aforementioned default of non-compliance to notices u/s 142(1) of the Act for AY 2018-19.” Pooja Omprakash nawani 4. That

CHIMANLAL BHUTALAL SAGAR,MUMBAI vs. DEPUTY COMMISIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, 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. 126/Rjt/2025 ("नधा"रणवष" / Assessment Year: (208-19) (Hybrid Hearing) Chimanlal Bhutalal Sagar Vs. Deputy Commissioner Of Income C/.O Ca Himansu Gandhi, 10Th Floor, D Tax (International Taxation)-1, Wing, Trade World Building, Kamala Room N.312, Ito, Amruta Mills Compaund, Lower Parle – 400013 Building, Nr. Girnar Cinema, M. G. Road, Gujarat – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Fdmps3665D (Appellant) (Respondent) Appellant By : Shri Himansu Gandhi, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 01/05/2025 Date Of Pronouncement : 30/06/2025

section 271AAC(1) of Income Tax Act, 1961. 10. Appellant craves leave to add further grounds or to amend or hearing. alter the existing grounds of appeal on or before the date of hearing. 11. Whether there is any delay in filing of appeal (if yes please attach application seeking condonation of delay) 3. At the outset, that the appeal

DIVYA DARSHAN ENTERPRISE,JUNAGADH vs. DCIT, CIRCLE-1(1), 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. 150/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Divya Darshan Enterprise Vs. Deputy Commissioner Of Income Block No. 7/8, Meera Nagar, Opp. Circle – 1(1), Rajkot Shashikunj, Gandhipar, B/H. Sardarbaug, Aayakar Bhavan, Race Course Junagadh – 362001 Ring Road, Rajkot – 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfd5111A (Appellant) (Respondent) Appellant By : Shri Mehul Ranpura, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 06/05/2025 Date Of Pronouncement : 30/06/2025

section 144 of the Act and assessing the total income at Rs.81,46,440/- by making addition of Rs.11,00,000/- u/s.69A r.w.s. 115BBE of the Act as unexplained money on the alleged ground that the appellant failed to explain source of cash deposit during demonetization period alongwith necessary documentary evidences. 8 As stated above, assessing officer has issued statutory

DILIPSINNH GAMBHIRSNH JADEJA,RAJKOT vs. INCOME TAX OFFICER WARD 2(1)(1), RAJKOT

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

272A(1)(d) of the\nAct.\"\n3. At the outset, this appeal is time barred by 15 days by the assessee. The\nLd. A.R. has filed an Affidavit and requested for condoning delay the same\nare reproduced as under: -\n“1. Your honour may kindly appreciate that hon. CIT(A), NFAC, New Delhi has\npassed order on 23.02.2024, which

PRAGNESH KANTARYA,RAJKOT, GUJARAT vs. INCOME TAX OFFICER, WARD-1, SURENDRANAGAR, SURENDRANAGAR, GUJARAT

In the result, the appeal of the assessee is dismissed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 485/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Pragnesh Kantariya Vs. Income Tax Officer, Wd –1, (Prop. Of Vision Industies) Surendranagar, Income Tax Office, B2-1101, Shilpan Onyx, Gangotri Park Opp. Mela Medan, Main Road, University Road, Surendranagar-363001 Rajkot – 360005 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bbspk0467P (Appellant) (Respondent) Appellant By : None 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:

272A(1)(d) of the Act. 3. Brief facts of the case that during the course of assessment proceedings that the assessee is a partner in M/s Kamnath Enterprise with 45% share. It was further reported that the assessee had given unsecured loan of Rs. 1,73,40,000/- on behalf of Mis Vision Industries to M/s Kamnath Enterprise during