SHREE SAMARTH ELECTRICALS PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

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

condone the delay of 120 days in ITA No.612/RJT/2024,as also 119 days’ delay, each in filing, the appeals in ITA No.609 and 610/RJT/2024, and admit these respective appeals for hearing. 7. For the sake of convenience, the grounds as well as the facts narrated in ITA No.612/RJT/2024, for assessment Year 2018-19, have been taken into consideration for deciding

SHREE SAMARTH SWITCHGEAR AND TRANSMISSION PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR

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

condone the delay of 120 days in ITA No.612/RJT/2024,as also 119 days’ delay, each in filing, the appeals in ITA No.609 and 610/RJT/2024, and admit these respective appeals for hearing. 7. For the sake of convenience, the grounds as well as the facts narrated in ITA No.612/RJT/2024, for assessment Year 2018-19, have been taken into consideration for deciding

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

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

section 250 of the Income Tax Act 1961, (hereinafter referred to as ‘the Act’) dated 20.03.2025 and 17.03.2025 by the National Faceless Appeal Centre (NFAC), Delhi /Commissioner of Income-Tax (Appeals) (for short ‘Ld. CIT(A)’, which in turn arise out of separate assessment orders passed by the Assessing Officer u/s 147 r.w.s 144B of the Act dated

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

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

section 250 of the Income Tax Act 1961, (hereinafter referred to as ‘the Act’) dated 20.03.2025 and 17.03.2025 by the National Faceless Appeal Centre (NFAC), Delhi /Commissioner of Income-Tax (Appeals) (for short ‘Ld. CIT(A)’, which in turn arise out of separate assessment orders passed by the Assessing Officer u/s 147 r.w.s 144B of the Act dated

VIPUL ARJANBHAI PARMAR,MANGROL vs. INCOME TAX OFFICER, WARD -1, JUNAGADH

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.217/Rjt/2025 िनधा"रण वष"/Assessment Year : 2010-11 बनाम/ Vipul Arjanbhai Parmar Income Tax Officer Vs C/O. Sarda & Sarda (Ca), Sakar, Ward – 1, Junagadh 1St Floor, Dr. Radha-Krishnan Road, Opp. Rajkumar College, Rajkot, Gujarat - 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Ditpp9286B (अपीलाथ"/Assessee) (""थ"/Respondent)

condone the delay. 8. The grounds of appeal raised by the assessee, on merit, are as follows: “1. The assessment order u/s. 143(3) r.w.s. 147 of the Act is bad in law. 2. The learned Assessing Officer has erred in law as well as on facts for making the addition of Rs. 5,00,000/-on account of unexplained

RAMESHBHAI KHIMJIBHAI TANK,RAJKOT vs. INCOME TAX OFFICER, WARD 2(1)(3), RAJKOT, RAJKOT

In the result, ground raised by the assessee is allowed for statistical purposes

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.202/Rjt/2025 "नधा"रण वष"/Assessment Year : 2016-17

delay is condoned and I admit the appeal of the assessee for hearing on merit. 8. On merit, at the outset itself, Learned Counsel for the assessee, assailed the impugned order by contending that the assessee could not represent his case before Ld. CIT(A) and the order being an ex-parte order, stood vitiated on account of violation

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)

condone the delay and admit the appeal of the assessee for hearing on merit. 8. Succinctly, the factual panorama of the case is that assessee before us is an Individual and had filed his return of income for assessment year (A.Y.) 2012-13, on 25.03.2013, declaring total income of Rs. 1,78,070/-. During the year, the assessee has earned

SHIV GREEN ENERGY PRIVATE LIMITED,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

condone the delay inassessee`s appeal in ITA No. 595/Rjt/2024 (Shiv Green Energy Pvt. Ltd.). 8. When, these two appeals called out for hearing, the Ld. Counsel of the assessee invited our attention to the order dated 25.04.2025 in the case of“Shree Samrath Switchgear &Transmission P. Ltd. & Shri Samrath Electronics P. Ltd.& Shri Gojiya Bhikhubhai”, vide

ASHOK GOPALDAS VITHLANI,JAMKHAMBHALIYA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeals filed by the assessees(ITA No

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 595/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shiv Green Energy Pvt. Ltd. Vs. The Principal Commissioner Of Income Tax, 107, Divyam Park, Jamnagar 361001 Opp. H.O. Bhatt Bunglow, Nr. Sanjeevani Medical Store, Jamnagar - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aascs8645J (Appellant) (Respondent)

condone the delay inassessee`s appeal in ITA No. 595/Rjt/2024 (Shiv Green Energy Pvt. Ltd.). 8. When, these two appeals called out for hearing, the Ld. Counsel of the assessee invited our attention to the order dated 25.04.2025 in the case of“Shree Samrath Switchgear &Transmission P. Ltd. & Shri Samrath Electronics P. Ltd.& Shri Gojiya Bhikhubhai”, vide

RAJENDRASINH RANJITSINH JADEJA,KHAKHADABELA,PADDHARI vs. ITO WD 2(1)(4), RKT, RAJKOT

In the result, appeal filed by the assessee, is allowed, to the extent indicated above

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.459/Rjt/2025 "नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) Rajendrasinh Ranjitsinh Jadeja Vs. Ito Ward 2 (1) (4), Khakhadabela, Paddhari, Aayakar Bhawan, Race Course Rajkot - 360110 Ring Road, Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agvpj2529E (Appellant) (Respondent) Appellant By : Shri Gaurang Khakhar, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 01/09/2025 Date Of Pronouncement : 17/11/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Am ; Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2012-13, Is Directed Against The Order Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) By National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income-Tax (Appeals), Dated 26/07/2024, Which In Turn Arises Out Of An Order Passed By The Assessing Officer Dated 25/11/2009 U/S 144 R.W.S 147 Of The Income Tax Act, 1961. 2. Grounds Of Appeal Raised By The Assessee Are As Follows: “1. That The Reasons Recorded U/S 147 Of The I.T. Act, 1961 By The Ld. A.O. Were Merely Based On The Suspicion & Without Any Tangible Material So As To Suggest Any Escapement Of Income. Hence The Reassessment Proceedings Are Liable To Be Quashed Rajendrasinh Ranjitsinh Jadeja

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated 26/07/2024, which in turn arises out of an order passed by the Assessing Officer dated 25/11/2009 u/s 144 r.w.s 147 of the Income Tax Act, 1961. 2. Grounds of appeal raised by the assessee

AKHUBHAI KATHALBHAI KHUMAN,AT NANA LILIYA, TALUKA MOTA LILIYA, DIST. AMRELI vs. THE ITO WARD 3 (1) (4) AMRELI, AMRELI

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. 305/Rjt/2025 (Assessment Year: 2013-14) (Hybrid Hearing) Akhubhai Kathalbhai Khuman, Vs. Ito, Nanaliliya Mota Lilya, Ward-3(1)(4), Amreli-365601 Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bbcpk2506F (अपीलाथ"/Appellant) (""यथ"/Respondent)

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(A)”, dated 30.03.2024, which in turn arises out of an assessment order passed by the Assessing Officer u/s 144 of the Act, dated 08.12.2017. I.T.A No. 305/Rjt/2025

JYOTIBEN RAMESHCHANDRA SHAH,PORBANDAR vs. ITO, W-2(3), PORBANDAR, INCOME TAX OFFICE

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.184/Rjt/2024

35 dated 21/01/2022 is also enclosed herewith. However, I could not file the appeal. Meanwhile, I had also contacted Jamnagar CIT appeal for accepting manual appeal. Before accepting they went on to take confirmation Ahmedabad PCIT office for taking manual appeal. I also contracted Aykar Sampark Kendra for accepting manual appeal but they denied. This all took long time. After

SHREE JAMNAGAR JILLA SAHAKARI KHARID VECHAN SANGH LIMITED,JAMNAGAR vs. DCIT-CIR-2(1), JAMNAGAR

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.223/Rjt/2025 "नधा"रण वष"/Assessment Year : 2018-19

condone the delay in filing appeal before ld. CIT(A). 6. On merit, I note that while passing assessment order, the AO made addition of Rs.12,31,766/- on account of 80P(2)(d) of the Act. The Ld. Counsel for the assessee invited my attention to the order dated 31.07.2024, passed by this Division Bench of this Tribunal

BABU BHURA VARCHAND,BHUJ vs. THE INCOME TAX OFFICER, BHUJ-1, BHUJ

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

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 43/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2018-19) Babu Bhura Varchand Income Tax Officer, 124, Ram Krishna Nagar, Bhuj Vs. Ward-3, Gandhidham (Bhuj-1), H.O. Bhuj, Kachchh – 370 001 Income Tax Officer, Bhuj, Nr. Leva Patel Hospital, Mundra Road, Bhuj – 370 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aixpv 1911 G (अपीलाथ"/Appellant) (""यथ"/Respondent)

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), [in short “the Ld. CIT(A)/NFAC”], dated 14/09/2022, which in turn arises out an assessment order passed by Assessing Officer (in short ‘the AO”) u/s 154 r.w.s. 143(1) of the Act, dated 30.12.2021. Babu Bhura Varchand 2. The appeal filed by the assessee

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)

section 253(3) of the Act. The learned Authorized Representative (ld. AR) filed an application for condonation of delay supported by affidavit of the assessee where it is ITA.234/RJT/2025/AY.2019-20 Bhaveshkumar Mahendrabhai Maniyar submitted that the order of CIT(A) was issued on email of ‘bvchande11@gmail.com”, which pertained to his earlier consultant. The consultant did not communicate about the issuance

SHRI DIPTEN AHINDRA BHOWMICK,GANDHIDHAM-KUTCH vs. THE ITO, WARD-1, GANDHIDHAM-KUTCH

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

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

delay is not condoned.” 7. 11. Being aggrieved by the order of the learned CIT(A), the assessee is in appeal before us. 12. The learned AR before us filed paper book running from page 1 to 47, compilation case laws and contended that the case of the assessee was selected under limited scrutiny and therefore the scope

SHRI NIRAV H. KANABAR ( PROP. OF HEENA ELECTRONICS),JAM-KHAMBHALIYA vs. THE ITO, WARD-1 (4), DWARKA

In the result, the appeal of the assessee is allowed for statistical purposes and subject to payment of cost of " 5000/- as mentioned above

section 144 of the Income Tax Act, 1961; in short “the Act”. I.T.A No. 304/Rjt/2019 A.Y. 2016-17 Page No 2 Shri Nirav H. Kanabar (Prop. Of Heena Electronics) vs. ITO 2. The assessee has raised the following grounds of appeal:- “All the below mentioned grounds of appeal are independent and without prejudices to each other

JAMNDAS RAMJIBHAI VIKANI, MANAVADAR vs. THE DCIT, CIRCLE-1(1), RAJKOT, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 215 & 216/Rjt/2022 & 72 & 73/Rjt/2023 ("नधा"रण वष" / Assessment Year : Block Period: 1.4.89 To 8.6.1999) Shri Jamnadas R Vikani The Deputy बनाम/ 22, Kailashnagar, Mitadi Commissioner Of Income Vs. Road, Manavadar Tax Cirlce-1(1), Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aavpv6232E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Mehul Ranpura, A.R. ""यथ" क" ओर से / Shri Shramdeep Sinha, Sr.D.R. Respondent By : सुनवाई क" तार"ख / Date Of 09/06/2023 Hearing घोषणा क" तार"ख /Date Of 28/06/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Four Appeals At The Instance Of The Assessee Are Directed Against Two Sets Of Orders; Two Dated 16.07.2003 Passed By The Commissioner Of Income Tax (Appeals)-Iv, Rajkot In Ita Nos. 215 & 216/Rjt/2022 & And Other Two Orders Dated 27.01.2023 Passed By The Commissioner Of Income Tax (Appeals)-13, Ahmedabad In Ita Nos. 72 & 73/Rjt/2023 (Hereinafter

condone the delay. 23. However, the impugned orders passed by the Ld. CIT(A) is only on the ground that the Hon’ble Income Tax Settlement Commission has exclusive jurisdiction on every aspect of this case in terms of Section 245F(2) of the Act and in terms of provision of Chapter XI-A. It is an admitted position that

JAMNADAS RAMJIBHAI VIKANI,MANAVADAR vs. DCIT, INT.TAX.RAJKOT, RAJKOT

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 215 & 216/Rjt/2022 & 72 & 73/Rjt/2023 ("नधा"रण वष" / Assessment Year : Block Period: 1.4.89 To 8.6.1999) Shri Jamnadas R Vikani The Deputy बनाम/ 22, Kailashnagar, Mitadi Commissioner Of Income Vs. Road, Manavadar Tax Cirlce-1(1), Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aavpv6232E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Mehul Ranpura, A.R. ""यथ" क" ओर से / Shri Shramdeep Sinha, Sr.D.R. Respondent By : सुनवाई क" तार"ख / Date Of 09/06/2023 Hearing घोषणा क" तार"ख /Date Of 28/06/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Four Appeals At The Instance Of The Assessee Are Directed Against Two Sets Of Orders; Two Dated 16.07.2003 Passed By The Commissioner Of Income Tax (Appeals)-Iv, Rajkot In Ita Nos. 215 & 216/Rjt/2022 & And Other Two Orders Dated 27.01.2023 Passed By The Commissioner Of Income Tax (Appeals)-13, Ahmedabad In Ita Nos. 72 & 73/Rjt/2023 (Hereinafter

condone the delay. 23. However, the impugned orders passed by the Ld. CIT(A) is only on the ground that the Hon’ble Income Tax Settlement Commission has exclusive jurisdiction on every aspect of this case in terms of Section 245F(2) of the Act and in terms of provision of Chapter XI-A. It is an admitted position that