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

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

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:

69A of Income Tax Act and the said assessment order has been confirmed by learned appellate authority vide Impugned Order dated March 7, 2023. Thus, Impugned Order dated March 27, 2023 deserves to be quashed and set aside on this ground alone. 5. That Id. Appellate Authority has erred in holding that there is violation of Section 26955 of Income

SURENDRABA RAGHUVIRSINH CHUDASAMA,RAJKOT vs. THE INCOME TAX OFFICER, WARD-3(1)(1), RAJKOT

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

Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)

69A of the act on account of deposits made in the bank account. Ld. CIT(A) erred in law as well as on facts in not adjudicating the same.” 3. The appeal filed by the assessee is barred by limitation by 384 days. The assessee moved an application for condonation of delay, requesting the Bench to condone the delay

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

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

HOTHI SAMAT KESHWALA,PORBANDAR vs. INCOME TAX OFFICE, WARD 2(4), PORBANDAR, PORBANDAR

In the result, the appeal filed by the assessee is partly allowed in above terms

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 408/Rjt/2025 (िनधा"रणवष"/Assessment Year: (2017-18) Hothi Samat Keshwala Ito, Wd – 2(4), At Visavada, Via Bokhira Porbandar, Vs. Income Tax Office, Nh-8E, Porbanadar – 360575 Porbandar Road, Porbandar-360575 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Buppk0380P (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Chetan Agarwal, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 02/09/2025 : 25/11/2025 Date Of Pronouncement Order Per, Dr. Arjun Lal Saini, Am: 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”) By National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income-Tax (Appeals), Dated 05.08.2024, Which In Turn Arises Out Of An Order Passed By The Assessing Officer Vide Order 21.10.2019. 2. Grounds Of Appeal Raised By The Assessee, Are As Follows:

Section 5 of the Indian Limitation Act of 1963, in order to enable the Courts to do Page 2 of 8 Hothi Samat Keshwala substantial justice to parties by disposing of matters on 'merits'. In Ramlal, & Chhotelal v. Rewa Coalfields Ltd. [(1962) 2 SCR 762], it was laid down that in showing sufficient cause to condone the delay

GHANSHYAMBHAI MOHANBHAI PATEL,AT PO UMARDA vs. INCOME TAX OFFICER WARD 4 SURENDRANAGAR, INCOME TAX OFFICE IRISH BUILDING

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

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 382/Rjt/2025 ("नधा"रण वष" / Assessment Year: (N.A.) (Hybrid Hearing) Ghanshyambhai Mohanbhai Patel Income Tax Officer, Ward-4, Surendranagar, Income Tax Near Swaminarayan Mandir, At Umarda, Vs. Office, Irish Building, Opp. Mela Ta.Muli, Dist. Surendranagar-363 510 Medan, Surendranagar-363 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Brjpp 6166 K (Appellant) (Respondent)

Sections 234A and 234B may be recomputed based on th revised income. • Relief may kindly be granted in the interest of equity, justice, and fair play. • Set aside the appellate order dated 17/12/2024 passed by CIT(A), Ahmedabad-7. • Delete the additions made u/s 69A and u/s 44AD amounting to ?10,87,340/-. • Restore the matter

JAYPRAKASH BHOVANBHAI JAGANI HUF,RAJKOT vs. ITO, WARD-1(1)(1), RAJKOT, RAJKOT

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

Bench: Dr. Arjun Lal Saini(Hybrid Hearing) Assessment Year: (2017-18) Shri Jayprakash Bhovanbhai Jagani Vs. The Ito, Ward-1(1)(1) (Huf) Rajkot. Block No.1001, Rajdhani Apartment Opp: Purhkardham, University Road Rajkot 360 005. Pan : Aaghj 5696 F (Appellant) (Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr

condone the delay. 4. The facts of the case which can be stated quite shortly are as follows: The Return of income for the Assessment Year 2017-18, was e-filed by the assessee on 21/02/2018, with returned income at Rs. 9,450/-, claiming exempt agriculture income of Rs. 4,83,289/-. The assessee`s case was selected for scrutiny

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)

delay is condoned. ITA No. 789/RJT/2025 A.Y 17-18 Shree Maru Kansara Soni Gnati 4. On merit, Learned Counsel for the assessee explained the facts of the assessee’s case that assessee trust has filed its original return of income on 13.09.2017, declaring nil income, which was processed under section 143(1) of the Act. Subsequently, the proceedings under section

SMT. HEENABEN MAHESHBHAI GADHETHARIYA,RAJKOT vs. THE ITO WARD-3 (1) (1), RAJKOT, RAJKOT

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

Bench: Smt.Annapurna Gupta & Miss Suchitra Raghunath Kambleassessment Year :2017-18 Smt. Heenaben Maheshbhai Vs. The Ito, Ward-3(1) Gadhethariya Rajkot. Flat B/21, Copper Elegance Nr.Ambika Township, Mavdi Police Ground Rajkot, Gujarat Pan : Ahwpg 7174 J

condone the delay of 59 days, because the assessee is gaining nothing by not filing the appeal in time before the Tribunal. On the other hand, if the appeal is not filed before the Tribunal, then the assessee shall be fastened with huge tax and penalty in view of nature of addition made under section 69A

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(5) of the Act is sufficiently elastic to enable the Tribunal to apply the law which subserves the ends of justice. It has been held in a number of cases that when substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim

HANIF OSMAN RAVDA,SITLACHAWK OPP. REHEMANI MASJID ,MEMANWAD MEMANWAD vs. INCOME TAX OFFICER, WARD 2(3) , PORBANDAR, GUJARAT

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

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.447/Rjt/2025 "नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) Hanif Osman Ravda Vs. Ito Ward 2 (3), Sitla Chawk, Rehemani Masjid, Porbandar - 360575 Memanwad, Porbandar – 360575 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acepr8023N (Assessee) (Respondent)

section 69A without bringing any contrary evidence or conducting independent verification of the names, addresses and contact details of customers already furnished by the assessee. 3. The appeal filed by the assessee for the Assessment Year 2012-13, is barred by limitation by 68 days. The assessee has moved a petition requesting the Bench to condone the delay

RAFIKBHAI AJIJBHAI VIRANI,JAMNAGAR vs. THE ASSESSEMENT UNIT NFAC INCOME TAX DEPARTMENT, DELHI

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. 141/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2017-18) Rafikbhai Ajijbhai Virani बनाम The Assessment Unit, National Steet No.2, Near Navnala, Faceless Assessment Center, Income /Vs. Gulabnagar Tari Hanuman Tax Department Road, Jamnagar-361007 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Ascpv 1519 R (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Appellant By : Shri Sankar Bakshi, A.R. राज"व क" ओर से/Respondent By : Shri Abhimanyu Singh Yadav, Sr. D.R. सुनवाई क" तार"ख/ Date Of Hearing : 23/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 23/07/2025 आदेश / O R D E R Per Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Order (Ay) 2017-18, 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(A)”, Dated 18.06.2024, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer U/S 147 R.W.S. 144 R.W.S 144B Of The Act Dated 19.05.2023. The Assessee Has Raised The Following Grounds Of Appeal:- 2. “Reopening U/S 148A Of The Income Tax Act, 1961 (“The Act”) 1. The Learned The National Faceless Appeal Centre [“The Cit(A)”] & The Assessment Unti, Income Tax Department (“The Ao”) Erred In Fact & In Law In Initiating Proceedings U/S 148 Of The Act Without Issuing Notice U/S Ita No. 141/Rjt/2025 A.Y.17-18 Rafikbhai A Virani

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(A)”, dated 18.06.2024, which in turn arises out of an assessment order passed by the Assessing Officer u/s 147 r.w.s. 144 r.w.s 144B of the Act dated

VINOD LALJIBHAI VADSOLA,TIMBADI vs. ITO, WARD-1, MORBI

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. 939/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2017-18) Vinod Laljibhai Vadsola Income Tax Officer, Ward-1, Vill. Timbadi, Tal: Morbi- Morbi-363 641 Vs. 363 641 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Alnpv 3995 K (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Appellant By : Shri Rajendra Singhal, A.R. राज"व क" ओर से/Respondent By : Shri Abhimanyu Singh Yadav, Sr. D.R. सुनवाई क" तार"ख/ Date Of Hearing : 05/05/2025 घोषणा क" तार"ख/Date Of Pronouncement : 07/05/2025 आदेश / O R D E R Per Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Order (Ay) 2017-18, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax(Appeals) / National Faceless Appeal Centre, Delhi (In Short “Cit(A)”, Dated 09.08.2024, Which In Turn Arises Out Assessment Order Passed By The Assessing Officer U/S 147 R.W.S. 144B Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act” Dated 25.05.2023. The Assessee Has Raised The Following Grounds Of Appeal:- 2. “The Grounds Of Appeal Mentioned Hereunder Are Without Prejudice To One Another. 1. The Ld.Cit(Appeals) Has Erred In Law & On The Facts In Holding Assessment Proceedings As Valid Through: A. The Notice U/S 148 Of The Act Has Been Issued By The Ito, Ward-1, Morbi In Violation Of The Provisions Of Sec. 151A Of Act & The Ita No. 939/Rjt/2024 A.Y.17-18 Vinod L. Vadsola

69A of the Act for unexplained cash deposits. Yoour honour’s appellant craves leave to add, amend, alter or withdraw any or more grounds of appeal on/or before the hearing of appeal.” 3. The appeal of the assessee is barred by limitation by 70 days. The assessee has moved a petition requesting the Bench to condone the delay. The contents

MANMOHANBHAI JAMNADAS DOMADIYA,JUNAGADH vs. THE INCOME TAX OFFICER, WARD-1, JUNAGADH

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

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.252/Rjt/2025 "नधा"रण वष"/Assessment Year : 2017-18

condone the delay and admit the appeal of the assessee for hearing on merit. 6. On merit, the ld. 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. The Ld.Counsel of the assessee filed additional evidence which was unable

HARESHBHAI ARJUNDAS GURBANI,JAMNAGAR vs. THE INCOME TAX OFFICER, WD 2(10), JAMNAGAR, JAMNAGAR

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.611/Rjt/2024 "नधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing) Hareshbhai Arjundas Gurbani Aaykar Bhawan, Vs. 109/110 City Aarced, Nr Dsp Jamnagar Bunglow, Tin Batti, Jamnagar 361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bqspg3832M (Appellant) (Respondent) Appellant By : Shri Suresh Tejwani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav , Ld. Sr. (Dr) Date Of Hearing : 03/03 /2025 Date Of Pronouncement : 07/ 03/2025 आदेश / O R D E R Per Dinesh Mohan Sinha Jm;

69A. The registree of the Bench bring into our notice that the appeal is late by 36 days. That Ld AR of the assessee submitted. That the assessee has moved an application for condonation of delay in filing of the appeal along with an affidavit. That the main reason for delay in filing of an appeal that the mother

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

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

Appeal is dismissed as “not pressed

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

69A of the Act and thereby levying taxes at rates u/s. 115BBE of the Act. 8. The appellant craves leave to add, amend alter and withdraw any ground of appeal anytime up to the hearing of this appeal.” 3. At the outset, that the appeal filed late by 427 days. The Ld. AR of the assessee has filed an application