PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACTIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.76 To 80/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2008-09 To 2012-13 & आयकर अपीलसं/.Ita No. 81/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2014-15 Shri Pankaj Chimanlal Lodhiya 3Rd Floor, Parth, Diwanpara Main Road, Rajkot-3600 001 Pan: Aampl 3903 F (अपीलार्थी/Assessee) निर्धारिती की ओर से/Assessee By : Shri Mehul Ranpura, Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 05/03/2025 घोषणा की तारीख/Date Of Pronouncement : 30/04/2025 Order Per Bench, Captioned Six Appeals Filed By The Assessee, Pertaining To The Assessment Years (Ays) 2008-09 To 2012-13 & Ay 2014-15, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), (“Ld.Cit(A)” For Short) Under Section 250 Of The Income Tax Act, 1961 (“The Act" For Short), Which In Turn Arise Out Of Separate Penalty Orders, Passed By The Assessing Officer U/S 271(1)(C) & 271Aab(1)(C) Of The Act.

section 250 of the Income Tax Act, 1961 (“the Act" for short), which in turn arise out of separate penalty orders, passed by the Assessing Officer u/s 271

PANKAJ CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

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

section 250 of the Income Tax Act, 1961 (“the Act" for short), which in turn arise out of separate penalty orders, passed by the Assessing Officer u/s 271

JETHANAND ATMARAM DHANWANI,ADIPUR vs. ITO WARD - 1, GANDHIDHAM

In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 51/Rjt/2025 Assessment Year: (2014-15) (Hybrid Hearing) Jethanand Atmaram Dhanwani Vs. Ito, Ward - 1 Plot No. 368, Wd – 2/B, Adipur – Kutch-370205 "थायीलेखासं./जीआइआरसं.At/Pan/Gir No.: Afvpd8813Q (Appellant) (Respondent) Appellant By : Shri Kalpesh Doshi, Ld. A.R. Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 10/03/2025 Date Of Pronouncement : 04/06/2025

250, allowed appeal of Appellant holding the notice issued by Assessing Officer under section 274 read with section 2"1(1)(c) was had in law, as it did not specify under which limb of section 2 10htes penalty proceedings had been initiated, whether for concealment of particulars of income or furnishing of inaccurate particulars of income High Court held

SHRI RAJNIKANT HARGOVINDDAS SANADIA,RAJKOT vs. THE ITO, WARD-2 (3)(5), RAJKOT, RAJKOT

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

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

section 143(1) and not for suppression of income, which was subject to adjudication by the appellate authorities. Therefore, considering the factual matrix of the case, I find no merit to interfere with the order of the Assessing Officer imposing penalty of Rs. 10,000/- u/s. 271(1)(b) of the Income Tax Act, 1961. These grounds of appeal fail

SHRI RAJNIKANT HARGOVINDDAS SANADIA,RAJKOT vs. THE ITO, WARD-2 (3)(5), RAJKOT, RAJKOT

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

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

section 143(1) and not for suppression of income, which was subject to adjudication by the appellate authorities. Therefore, considering the factual matrix of the case, I find no merit to interfere with the order of the Assessing Officer imposing penalty of Rs. 10,000/- u/s. 271(1)(b) of the Income Tax Act, 1961. These grounds of appeal fail

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)

section 250 of the Income Tax Act, 1961; in short “the Act”. I.T.A No. 32/Rjt/2023 A.Y. 2010-11 Page No 2 M/s. Dharti Traders Vs. ITO 2. The assessee has taken the following grounds of appeal:- “1. Ld. CIT(A) erred in law as well as on facts in passing the appellate order u/s. 250 of the Income

UTSAV COTFAB P. LTD.,JETPUR vs. THE ITO WARD-1 (2) (3), RAJKOT, RAJKOT

The appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Mrs. Madhumita Roy(Through Web-Based Video Conferencing Platform) िनधा"रणवष"/Assessment Year: 2014-15 M/S. Utsav Cotfab Pvt. Ltd., Vs. Income Tax Officer, R Survey No. 603P/3/P/1, Ward- 1(2)(3), Khirsara Road, Nr. Jodia Hanuman Rajkot Mandir, Jetpur, Rajkot – 360370 Pan : Aabcu 3825 F अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Samir Bhuptani, Ar Revenue By : Shri B.D. Gupta, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 12.04.2023 घोषणा क" तारीख /Date Of Pronouncement: 11.07.2023 आदेश/O R D E R आदेश आदेश आदेश Per Annapurna Gupta:

Section 271(1)(b) of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short] for the Assessment Year (AY) 2014-15. 2. The grounds raised by the assessee are as under:- “1. Ld. CIT(A) erred in law as well as on facts in confirming the penalty u/s 271(1)(b) of the Income

KLIN INDUSTRIES,SANDHA KHAMIDANA, JUNAGADH vs. THE ACIT, CIRCLE, JUNAGADH, JUNAGADH

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini

section 250 of the Income Tax Act, 1961 (in short “the Act”) by National Faceless Appeal Centre (NFAC), Delhi /Commissioner of Income-tax(Appeals) [in short “Ld.CIT(A)”] dated 31.10.2025, which in turn arises out of an assessment order passed u/s 143(3) of the Act on 23.12.2016. 2. The grounds of appeal raised by the assessee are as follows

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.76 To 80/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2008-09 To 2012-13 & आयकर अपीलसं/.Ita No. 81/Rjt/2022 निर्धारणवर्ष /Assessment Year: 2014-15 Shri Pankaj Chimanlal Lodhiya 3Rd Floor, Parth, Diwanpara | बनाम Main Road, Rajkot-3600 001 Vs. Pan: Aampl 3903 F Assistant Commissioner Of Income-Tax, Central Circle-2 Rajkot, 2Nd Floor, Amruta Estate, M.G. Rad, Rajkot-360 001 (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri Mehul Ranpura, Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 05/03/2025 घोषणा की तारीख/Date Of Pronouncement : 30/04/2025 Order Per Bench, Captioned Six Appeals Filed By The Assessee, Pertaining To The Assessment Years (Ays) 2008-09 To 2012-13 & Ay 2014-15, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), (“Ld.Cit(A)” For Short) Under Section 250 Of The Income Tax Act, 1961 (“The Act" For Short), Which In Turn Arise Out Of Separate Penalty Orders, Passed By The Assessing Officer U/S 271(1)(C) & 271Aab(1)(C) Of The Act.

section 250 of the Income Tax Act, 1961 (“the Act" for short), which in turn arise out of separate penalty orders, passed by the Assessing Officer u/s 271

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.

250 of the Income-tax Act, 1961(hereinafter called “the Act”) dismissing the appeal filed by the assessee, the appellate proceedings have arisen before 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

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)

section 271[1][b] for non- compliance of statutory notice issued u/s.142[1] of the Act and thereby imposed penalty for a sum of Rs. 10,000/-. 2.3. Aggrieved against the same the assessee filed an appeal before National Faceless Appeal Centre, Delhi. The Ld CIT[A] after considering in detailed the submissions of the assessee and deliberate non-compliance

SHRI KANJIBHAI B. RANGANI,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-5(1), RAJKOT-GUJARAT

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

U/s. 271(1)(c) of Rs. 5,51,702/- without considering that there is no adequate time and opportunity although the assessee specifically requested for the same. The penalty needs deletion. 4. The Ld. CIT(A) has erred in not bringing any cogent material justifying levy of penalty. The penalty needs deletion. 5. The Ld. CIT(A) has erred

KAMLESHKUMAR VALLABHBHAI CHANCHADIYA,RAJKOT vs. ITO WD-2(1)(2), RAJKOT, RAJKOT

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

section 2 I.T.A No. 01/Rjt/2022 A.Y. 2016-17 Page No Shri Kamleshkumar Vallabhhai Chanchadiya vs. ITO 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2016-17. 2. The brief facts of the case is that the assessee is an individual. For the Assessment Year 2011-12, regular

SANJAYKUMAR VALLABHBHAI PAN (HUF),RAJKOT vs. ITO, WARD-2(1)(1), RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.958/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2012-13 Sanjaykumar Vallabhbhai Pan (Huf) The Ito, Ward-2(1)(1) बनाम 703-, Pyramid Tower Rajkot. Bansi Park Vs. Amin Marg Rajkot 360 001. Pan : Aaohs 9548 F (अपीलाथ"/Assessee) (""यथ"/Respondent) :

section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 22.10.2024, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Act, dated 17.03.2015. 2. The grounds of appeal raised by the assessee are as follows: “The grounds of appeal mentioned hereunder are without prejudice

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

250 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 21.09.2023 and 26.04.2024, which in turn arise, out of separate orders passed by the Assessing Officer u/s 143(3) and penalty order under section 271

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

250 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 21.09.2023 and 26.04.2024, which in turn arise, out of separate orders passed by the Assessing Officer u/s 143(3) and penalty order under section 271

RAJKOT DISTRICT CO-OPERATIVE BANK LIMITED,,RAJKOT vs. DY. COMMR. OF INCOME TAX, CIRCLE-1(2), , RAJKOT

Appeal of the assessee is allowed

Bench: Us In This Regard Reads As Under: 1. On The Facts & In The Circumstances Of The Case & In Law The Learned Commissioner Of Income Tax (Appeals), Rajkot-1 Has Erred In Confirming The Order Passed By Assessing Officer U/S 271(L)(C) Of The Income Tax Act, 1961 Imposing A Penalty Of Rs. 18,50,900 On The Appellant Despite The Fact That The Claim For The Deduction Was Bona-Fide, The Details Furnished For The Claim For Allowance Were Not Found To Be Inaccurate & That There Was No Deliberate Attempt To Furnishing Of Inaccurate Particulars On The Part Of The Appellant Assesse. The Ao'S Action Being Erroneous On Facts & In Law, The Appellant Prays That The Penalty Of Rs. 18,50,900 Be Deleted..

250(6) of the Income Tax Act, 1961(hereinafter referred to as the “Act”) pertaining to Assessment Years (A.Y) 2011-12 ,confirming levy of penalty u/s 271(1)(c) of the Act for concealing/furnishing inaccurate particulars of income I.T.A No. 310/Rjt/2017 A.Y.. 2011-12 Page No 2 Shri Rajkot District Co.Op. Bank Ltd. vs. DCIT 2. The ground raised

LOVE SHOPPERS LTD,AHMEDABAD vs. DCIT, CIRCLE-2(1)(2), AHMEDABAD, AHMEDABAD

Appeal of the assessee is dismissed

Bench: The Hearing Of Appeal. Total Tax Effect 13,25,000/-”

250 of the Income Tax Act, 1961; in short “the Act”. I.T.A No. 285/Rjt/2022 A.Y. 2016-17 Page No 2 M/s. Love Shoppers vs. DCIT 2. The assessee has taken the following grounds of appeal: “1 The grounds of appeal mentioned hereunder are without prejudice to one another. 2. The learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre