ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

In the result, summarised and concise ground No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No. 247 To 250 & 260/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2012-13, 2013-14, 2017-18 2018-19 & 2010-11 Bhawani Industries India Llp Assistant Commissioner Of बनाम/ Income-Tax, Cicle-2(1), Rajkot, C/1-B, 236/3 Gidc, Aji Industrial Room No.311, 3Rd Floor, Aaykar Estate, Rajkot-36 003 Vs. Bhawan, Race Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) आयकर अपील सं/.Ita No.254 To 256/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2010-11, 2012-13 & 2013-14 Bhawani Industries India Llp Assistant Commissioner Of Income- C/1-B, 236/3 Gidc, Aji बनाम/ Tax, Cicle-2(1), Rajkot, Room No.311, Industrial Estate, Rajkot-36 3Rd Floor, Aaykar Bhawan, Race Vs. 003 Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr & Shri Abhimanyu Singh Yadav, Sr-Dr

disallowance made by the assessing officer and retained by CIT(A), is totally unjustified, uncalled for and deserves to be deleted, may kindly be deleted. [This is ground No.2 in assessee`s appeal in ITA No.254/RJT/2024, for assessment year 2010–11, ground No.2 in assessee`s appeal in ITA No.255/RJT/2024, for assessment year Bhavani Industries India LLP ITA Nos.247

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ACIT, CIRCLE-2(1), RAJKOT, RAJKOT

disallowance made by the assessing officer and retained by CIT(A), is totally unjustified, uncalled for and deserves to be deleted, may kindly be deleted. [This is ground No.2 in assessee's appeal in ITA No.254/RJT/2024, for assessment year 2010-11, ground No.2 in assessee's appeal in ITA No.255/RJT/2024, for assessment year 2012-13, ground No.2 in assessee

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ADDI. CIT, RANGE-2, RAJKOT, RAJKOT

disallowance made by the assessing officer and retained by CIT(A), is totally unjustified, uncalled for and deserves to be deleted, may kindly be deleted. [This is ground No.2 in assessee's appeal in ITA No.254/RJT/2024, for assessment year 2010-11, ground No.2 in assessee's appeal in ITA No.255/RJT/2024, for assessment year 5 Bhavani Industries India

ASSISTANT COMMISSINER OF IINCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

disallowance made by the assessing officer and retained by CIT(A), is totally unjustified, uncalled for and deserves to be deleted, may kindly be deleted. [This is ground No.2 in assessee's appeal in ITA No.254/RJT/2024, for assessment year 2010-11, ground No.2 in assessee's appeal in ITA No.255/RJT/2024, for assessment year 5 Bhawani Industries India

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

disallowance made by the assessing officer and retained by CIT(A), is totally unjustified, uncalled for and deserves to be deleted, may kindly be deleted. [This is ground No.2 in assessee's appeal in ITA No.254/RJT/2024, for assessment year 2010-11, ground No.2 in assessee's appeal in ITA No.255/RJT/2024, for assessment year 5 Bhavani Industries India

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

disallowance made by the assessing officer and retained by CIT(A), is totally unjustified, uncalled for and deserves to be deleted, may kindly be deleted. [This is ground No.2 in assessee's appeal in ITA No.254/RJT/2024, for assessment year 2010-11, ground No.2 in assessee's appeal in ITA No.255/RJT/2024, for assessment year 5 Bhavani Industries India LLP ITA Nos.247

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

disallowance made by the assessing officer and retained by CIT(A), is totally unjustified, uncalled for and deserves to be deleted, may kindly be deleted. [This is ground No.2 in assessee's appeal in ITA No.254/RJT/2024, for assessment year 2010-11, ground No.2 in assessee's appeal in ITA No.255/RJT/2024, for assessment year 5 Bhawani Industries India

HARDIKKUMAR MAGANBHAI THUMAR,RAJKOT vs. THE INCOME TAX OFFICER WARD 1(1)(1), RAJKOT

In the result, the assessee appeal is allowed for statical purpose

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 625/Rjt/2025 "नधा"रणवष" / Assessment Year: (2020-21) (Hybrid Hearing) Hardikkumar Maganbhai Thumar Vs. The Income Tax Officer, Ward Jetalsar, Jetalsar Post, Jetpur Rajkot- 1(1)(1),/Rkt. 360360.Gujarat It Office, New Aaykar Bhavan, Vatiaka, Rajkot. Gujarat 360360 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Axupt8837F (Appellant) (Respondent) Appellant By : Shri Kishor Gheewala, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 23 / 12 /2025 Date Of Pronouncement : 05 / 01 /2026

disallowed due to the non-deduction of TDS on the commission paid to Ld. AR of the assessee. Further explain that Ld. CIT(A) has issued four notices 27.01.2025, 04.03.2025,28.03.2025,09.04.2025 all remain uncompiled with by the Hardikbhai Maganbhai Thumar assessee. Notices of hearing as well as impugned order under online mechanism which remained unnoticed by assessee. Further, there

THE ACIT, CIRCLE-2,, JAMNAGAR vs. M/S HIRAVATI MARINE PRODUCTS (P) LTD.,, PORBANDAR

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed"नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner Of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. Pan No: Aabch2110C "नधा"रण वष"/Asstt. Year:2008-2009

disallowed by LD AO but the same was allowed by CIT(A) stating that loss arising to the appellant ITA Nos.947/Rjt/2010 & 306/Rjt/2013 A.Ys.2007-08 & 2008-09. 7 is in the ordinary course of business and incidental thereto and was therefore a trading loss allowable under section 28 itself. 8. Even during the earlier years

HIRAVATI MARINE PRODUCTS PVT. LTD.,,PORBANDAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-2,, JAMNAGAR

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed"नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner Of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. Pan No: Aabch2110C "नधा"रण वष"/Asstt. Year:2008-2009

disallowed by LD AO but the same was allowed by CIT(A) stating that loss arising to the appellant ITA Nos.947/Rjt/2010 & 306/Rjt/2013 A.Ys.2007-08 & 2008-09. 7 is in the ordinary course of business and incidental thereto and was therefore a trading loss allowable under section 28 itself. 8. Even during the earlier years

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

disallowance of deduction claimed as donation political parties of Rs.1,12,482/-. 5. That the assessee filed an appeal against the order of the AO dated 08.08.2025 alonwith an application for condonation of delay, before the Ld.CIT(A). that the Ld.CIT(A) dismissed the appeal of the assessee, observing as follows: “3. The appellant is a salaried individual, earning more

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:

253(5) of the Income Tax Act, 1961.” 6. After hearing the rival contention of both the parties, we perused the reason for late filing of appeal as submitted in the application for condonation of delay. That we find that there is sufficient cause for filing of the appeal not in time. There is no mistake of the assessee

BILIYA SEVA SAHKARI MANDLI LIMITED,MORBI, RAJKOT vs. ITO WARD 1, MORBI, MORBI

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 742/Rjt/2025 Assessment Year: (2018-19) Biliya Seva Sahkari Mandli Vs. Income Tax Office, Aayakar Limited Vibhag, J.K. Chamber, National At. Biliya, Tal. Morbi, Gujarat, Highway-8-A, At- Lalpar, Morvi 363641 (Gujarat) Morbi 363642 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabab3498H (Appellant) (Respondent)

disallowed deduction under section 80P(2)(d) of Rs. 737219. 2. The Ld. AO has erred on facts & in law in levying the penalty u/s 270A of the 1.T. Act. 3. The Ld. AO has erred on facts & in law in levying the penalty u/s 234F of the I.T. Act. Biliya Seva Sahkari Mandali

APEX IRRIGATION,RAJKOT vs. COMMISSIONER OF INCOME TAX APPEALS, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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

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

section 253(5) of the Act empowers the ITAT to admit an appeal after expiry of prescribed time, if there is a "sufficient cause" for not Apex Irrigation presenting appeal within prescribed time. In the interest of justice, we take a judicious view and we condoned the delay in filing appeal by 461 days 7. Brief facts of the case

ANSARI STEEL,RAJKOT vs. INCOME TAX OFFICER, WARD 1(1)(1), RAJKOT

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

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

section 68 of the Act by arbitrary concluding that “genuineness and creditworthiness of lender could not be established”, concluded solely on the basis of income appearing in copy of ITR of respective lenders overlooking other documents and other aspects like networth etc., which were very much justifying the genuineness and creditworthiness of the lenders. 4. That the CIT Appeals

THE ITO, WARD-2 (1) (4),, RAJKOT-GUJARAT vs. M/S JAGJIT BUILDERS AND DEVELOPERS,, RAJKOT-GUJARAT

In the result the appeal filed by the revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./I.T.A. No.137/Rjt/2016 ("नधा"रण वष" / Assessment Year :2012-13) I.T.O, बनाम/ M/S Jagjit Builders & Ward-2(1), Developers, Vs. Rajkot. Ankur Apts., Dr. Floor, Aadarsh Society, B/H Ioc Bhavan, Race Course Ring Road, Rajkot. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfj9480A (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Shri M.N. Maurya, Cit. D.R ""यथ" क" ओर से/Respondent By : Shri M.J. Ranpura, A.R सुनवाई क" तार"ख / Date Of Hearing 27/02/2020 घोषणा क" तार"ख /Date Of Pronouncement 28/02/2020 आदेश / O R D E R Per Bench: The Captioned Appeal Has Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)- 2, Rajkot [Ld. Cit(A) In Short] Dated 25/02/2016, Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 27/02/2015 Relevant To Assessment Years (A.Y.) 2012-13. A.Y. 2012-13 The 1St Issue Raised By The Revenue Is That The Learned Cit (A) Erred In 2. Deleting The Addition Made By The Ao For Rs. 10,20,62,695/- On Account Of Unexplained Expenditure Under Section 69C Of The Act

253/- per square feet. Accordingly the AO was of the view that the assessee has shown less cost of construction in its books of accounts by Rs.763/- per square feet (Rs.1253 less 490 per square feet) aggregating to Rs.10,20,62,695/- ( Rs. 763 * total instructed area of the project i.e. Rs.1,33,765.35 per square feet). As such

THE ASSTT. COMMR. INCOME TAX, CEN. CIRCLE-2,, RAJKOT-GUJARAT vs. M/S BACKBONE ENTERPRISES LTD.,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

section 80IA(4) of the Act is to be disallowed and added back to the total income of the assessee for the assessment year under consideration. Hence, the deduction claimed by the assessee company u/s.80IA(4) amounting to Rs.18,08,02,807/- is hereby disallowed and withdrawn and added back to the taxable income of the assessee company

BACKBONE ENTERPRISE LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. INCOME TAX, CEN. CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

section 80IA(4) of the Act is to be disallowed and added back to the total income of the assessee for the assessment year under consideration. Hence, the deduction claimed by the assessee company u/s.80IA(4) amounting to Rs.18,08,02,807/- is hereby disallowed and withdrawn and added back to the taxable income of the assessee company

THE ASSTT. COMMR. INCOME TAX, CEN. CIRCLE-2,, RAJKOT-GUJARAT vs. M/S BACKBONE ENTERPRISES LTD.,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

section 80IA(4) of the Act is to be disallowed and added back to the total income of the assessee for the assessment year under consideration. Hence, the deduction claimed by the assessee company u/s.80IA(4) amounting to Rs.13,46,89,674/- is hereby disallowed and withdrawn and added back to the taxable income of the assessee company