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

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

272A(1)(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

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

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

D E R PER DINESH MOHAN SINHA, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year 2017-18, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), National Faceless Appeal Centre (NFAC), Commissioner of Income-tax (Appeal), dated 20.12.2024, which in turn arises

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