VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

271(1)(c) For Assessment Year – 2016-17, the assessee's quantum appeal, is as under: (a) Quantum appeal in ITA No.525/Rjt/2025 – A.Y. 2016-17 Page 14 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya 21. In order to adjudicate the above quantum appeals of the assessee and penalty appeals of the assessee, we take lead

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

271(1)(c) For Assessment Year – 2016-17, the assessee's quantum appeal, is as under: (a) Quantum appeal in ITA No.525/Rjt/2025 – A.Y. 2016-17 Page 14 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya 21. In order to adjudicate the above quantum appeals of the assessee and penalty appeals of the assessee, we take lead

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

271(1)(c) For Assessment Year – 2016-17, the assessee's quantum appeal, is as under: (a) Quantum appeal in ITA No.525/Rjt/2025 – A.Y. 2016-17 Page 14 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya 21. In order to adjudicate the above quantum appeals of the assessee and penalty appeals of the assessee, we take lead

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

271(1)(c) For Assessment Year – 2016-17, the assessee's quantum appeal, is as under: (a) Quantum appeal in ITA No.525/Rjt/2025 – A.Y. 2016-17 Page 14 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya 21. In order to adjudicate the above quantum appeals of the assessee and penalty appeals of the assessee, we take lead

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

271(1)(c) For Assessment Year – 2016-17, the assessee's quantum appeal, is as under: (a) Quantum appeal in ITA No.525/Rjt/2025 – A.Y. 2016-17 Page 14 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya 21. In order to adjudicate the above quantum appeals of the assessee and penalty appeals of the assessee, we take lead

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

271(1)(c) For Assessment Year – 2016-17, the assessee's quantum appeal, is as under: (a) Quantum appeal in ITA No.525/Rjt/2025 – A.Y. 2016-17 Page 14 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya 21. In order to adjudicate the above quantum appeals of the assessee and penalty appeals of the assessee, we take lead

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

271(1)(c) For Assessment Year – 2016-17, the assessee's quantum appeal, is as under: (a) Quantum appeal in ITA No.525/Rjt/2025 – A.Y. 2016-17 Page 14 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya 21. In order to adjudicate the above quantum appeals of the assessee and penalty appeals of the assessee, we take lead

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

271(1)(c) For Assessment Year – 2016-17, the assessee's quantum appeal, is as under: (a) Quantum appeal in ITA No.525/Rjt/2025 – A.Y. 2016-17 Page 14 of 24 ITA Nos. 510 Rjt 2025 & 9 Ors. Vallabhbhai Bhagvanjibhai Kathiriya 21. In order to adjudicate the above quantum appeals of the assessee and penalty appeals of the assessee, we take lead

YESHA DHIRAJLAL THAKRAR,RAJKOT vs. THE DCIT, NFAC DELHI, DELHI

In the result, appeal of the assessee in ITA no

Bench: Ld. Cit(A) From Penalty Order Dated 29.01.2022 (Din: Itba/Pnl/F/271(1)(B)/2021-22/1039193062(1)) Passed By Ld. Assessing Officer,Nfac, Delhi(Hereinafter Called “The Ao”) U/S 271(1)(B) Of The 1961 Act Levying Penalty Of Rs. 30,000/- Against The Assesse For Non Compliance Of Three Notices Dated 27.07.2021, 06.08.2021 & 16.08.2021 Issued During Reassessment Proceedings , All Three Aforesaid Notices U/S 142(1) Of The 1961 Act. The Proceedings Were Conducted Before Division Bench Through E-Court Through Virtual Hearing Mode.

u/s 271(1)(b). The AO has observed in the reassessment proceedings that no return of income was originally filed by the assessee, which we have observed is disputed by the assessee as the assessee is claiming that she filed return of income originally on 23.01.2014 , in statement of facts vide Form No. 35 filed with ld. CIT(A) . Regarding

PREMILABA RAMDE vs. INH JADEJA,RAJKOTVS.THE ITO, WARD-2 (1) (1), RAJKOT, RAJKOT

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

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

u/s 271(1)(b) of the act of confirming the same matter and not for penalty matter. 2. Ld. A.O. erred in law as well as on facts in levying penalty 10,000.00/- and Ld. CIT(A) erred in law as well as on facts in confirming the same. 3.1. The Ld. Counsel Mr. Samir Bhuptani appearing for the assessee

M/S. DHARTI TREDERS,RAJKOT vs. THE ITO, WARD-2 (1) (2),, RAJKOT

In the result, the penalty for non-appearance is directed to be restricted to the first default on part of the assessee in not complying with the notice of hearing i

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

justice, we are restricting the penalty to only one default on part of the assessee for non-appearance u/s 271(1)(b) of the Act and the penalty levied for multiple defaults is directed to be deleted. In the case Smt. Rekha Rani v. DCIT 60 taxmann.com 131 (Delhi - Trib.), the Delhi ITAT held that penalty under section 271

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

271(1)(c)\nFor Assessment Year – 2016-17, the assessee's quantum appeal, is as under:\n(a) Quantum appeal in ITA No.525/Rjt/2025 – A.Y. 2016-17\nPage 14 of 24\nITA Nos. 510 Rjt 2025 & 9 Ors.\nVallabhbhai Bhagvanjibhai Kathiriya\n21. In order to adjudicate the above quantum appeals of the assessee and penalty\nappeals of the assessee, we take

SHRI HARESHBHAI J. FALDU,JUNAGADH vs. THE ACIT, CIRCLE JUNAGADH, JUNAGADH

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

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 219/Rjt/2022 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/Asstt. Years: 2013-2014 वष"

penalty u/s 271(l)(cJ in respect of undisclosed income referred to in Sec. 271AAA(1) of the Act. Hence, it is prayed that the additional ground being wholly legal in nature can be raised at any stage of proceedings and may kindly be admitted for adjudication in the interest of justice

M/S. GUPTA GLOBAL EXIM PVT. LTD.,,GANDHIDHAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM

The appeal of the assessee is allowed, and appeal of the Assessing

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

u/s. 271(1)(c) of the I.T. Act of Rs.40,90,779/-.” 15. The only issue raised by the assessee is that the learned CIT (A) erred in imposing the penalty of Rs. 40,90,779.00 under the provisions of section 271(1)(c) of the Act. 16. The assessee in the year under consideration has declared the loss

ACIT, CIRCLE-1(1), RAJKOT, RAJKOT vs. KAMRUDINBHAI R. MAKHANI, RAJKOT

In the result, the appeal of the Revenue is allowed

nature of\ndefeat by the assessee. I am Satisfied that it is a fit case for levy of penalty on the\nassessee.\n4. The assessee filed an appeal before the Ld. CIT(A) against the order of penalty\ndated 04.03.2019. The Ld. CIT(A) has decided the appeal in favour of the assessee\nand deleting the penalty.\n“When

DINESHCHANDRA N. SHAH,,JAMNAGAR. vs. INCOME TAX OFFICER, WARD-2(5),, JAMNAGAR.

In the result, the appeal of the assessee is allowed

u/s. 271(l)(c) on this addition of Rs. 24,612/~ also and therefore the same is confirmed. Thus the ground of appeal of the appellant is dismissed.” I.T.A No. 128/Rjt/2018 A.Y. 2013-14 Page No 4 Shri Dineshchandra N. Shah Vs. ITO 9. Being aggrieved by the order of the learned CIT (A), the assessee is in appeal before

SHAILESHKUMAR MAGANLAL PATEL,SURENDRANAGAR vs. THE ITO WARD-2, SURENDRANAGAR., SURENDRANAGAR

In the result, both appeals of the assessee is allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.441 & 442/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2016-17 Saileshkumar Maganlal Patel The Ito, Ward-2 बनाम Parshavnath Chambers, Surendranagar Navyug Cinema Road, Vs. Surendranagar, 263310, Gujarat Pan : Acdpp2564P (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

Penalty Appeal u/s. 271(1)(c) of the Act, and there is delay of 214 days in filing the appeal before ld. CIT(A). The assessee has submitted petition of condonation of delay before the Ld. CIT(A) in case of both these appeals and assessee has explained the sufficient cause by producing the medical certificate stating that

SAILESHKUMAR MAGANLAL PATEL ,SURENDRANAGAR vs. THE ITO WARD-2, SURENDRANAGAR., SURENDRANAGAR

In the result, both appeals of the assessee is allowed for statistical purposes

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.441 & 442/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2016-17 Saileshkumar Maganlal Patel The Ito, Ward-2 बनाम Parshavnath Chambers, Surendranagar Navyug Cinema Road, Vs. Surendranagar, 263310, Gujarat Pan : Acdpp2564P (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

Penalty Appeal u/s. 271(1)(c) of the Act, and there is delay of 214 days in filing the appeal before ld. CIT(A). The assessee has submitted petition of condonation of delay before the Ld. CIT(A) in case of both these appeals and assessee has explained the sufficient cause by producing the medical certificate stating that

M/S. SIMERO VITRIFIED P. LTD. ,MORBI vs. THE PR. CIT-3 , RAJKOT

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

Penalty notice issued_u/s_274_r.w.s. 271(1)(C) of the income tax Act, separately for concealment of income.\nThe total income of the assessee is determined as under:-\nTotal Loss as per Revised ITR (-) Rs. 13,97,40,413/-\nAdd: Addition as per (i) Rs. 6,85,45,190\nAdd: Addition as per (ii) Rs 14,41,45,054\nAdd: Addition