DCIT, CIRCLE-3(3), SURAT vs. SHRI RAVJIBHAI BECHARBHAI DHAMELIYA,, SURAT

In the result, assessee`s appeal for both the assessment years, that is,

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

condone the delay in filing both these appeals and both these appeals, that is, (appeal by Revenue and Appeal by assessee) are admitted for hearing on merit. 4. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order for the sake

ACIT, CIRCLE-3(3), SURAT vs. SHRI RAVJIBHAI BECHARBHAI DHAMELIYA, SURAT

In the result, assessee`s appeal for both the assessment years, that is,

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

condone the delay in filing both these appeals and both these appeals, that is, (appeal by Revenue and Appeal by assessee) are admitted for hearing on merit. 4. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order for the sake

RAIYANI BROTHERS,SURAT vs. ITO, WARD-3(3)(4), SURAT

In the result, appeal filed by the assessee is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.8/Srt/2021 Assessment Year: (2012-13) (Physical Hearing) M/S. Raiyani Brothers, Vs. Income Tax Officer, 9, Dumaswala Compound, Near Ward-3(3)(4), Surat, Aaykar Sargam Doctor House, Hira Baug, Bhavan, Majura Gate, Surat- Varachha Road, Surat – 395006. 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfr0702K (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 13/10/2023 Date Of Pronouncement 30/10/2023

condone the delay. 5. On merit, Ld. Counsel for the assessee submitted that the assessee’s case relates to Rajendra Jain group cases wherein the Assessing Officer has made 100% addition on account of bogus purchases

SANJAYBHAI DAMJIBHAI GOLAKIYA,SURAT vs. ITO, WARD-3(3)(1), SURAT

In the result, appeal of the appellant is allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.951/Srt/2024 Assessment Year: (2013-14) (Hybrid Hearing) Sanjaybhai Damjibhai Golakiya, Vs. The Assessment Unit, D-74, Vithalnagar Society, Hirabaug, Income-Tax Department, Varachha Road, Surat - 395006 Jurisdictional Ao: The Ito, Ward – 3(3)(1), Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Alopg2048R (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 06/05/2025

condone the delay and admit the appeal for hearing. 6. The facts of the case in brief are that against returned income of Rs.4,96,230/-, the Assessing Officer (in short, ‘AO’) assessed the total income at Rs.26,46,230/- by making addition of Rs.21,49,998/- on account of bogus purchases

SANTOSH SINGH HUKAM SINGH KARNAWAT,SURAT vs. ITO, WARD 2(3)(8), SURAT

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

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

bogus purchases on an estimated basis, applying industry profit ratio and following judicial principles. The ITAT clearly held that the purchases were in fact made, though not necessarily from the parties reflected in the books, and only the embedded profit element was taxable. Thus, the disallowance sustained was not based on any finding of actual concealment or furnishing of inaccurate

DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(1), SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.73/Srt/2023 (Assessment Year: 2014-15) (Physical Hearing) Divyaben Prafulchand Parmar, Vs. The Ito, Ward-1(3)(1), 1-2, Harikrishna Niwas, B/H Braham Surat. Kumari Ashram, Bhatar Road, Surat – 395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp9559Q (Appellant) (Respondent)

condone the delay in filing appeal and admit the appeal for hearing. 9. Succinctly, the factual panorama of the case is that assessee before us is an Individual and filed her return of income on 04.03.2015, declaring total income of Rs.4,22,502/-. The assessee`s case was selected for scrutiny through CASS and notice

VIMAL CHAND GOKHAROO,SURAT vs. ITO 3(3)(1), SURAT

In the result, appeal of the appellant is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.40 To 42/Srt/2024 Assessment Years:(2011-12 To 2013-14) (Hybrid Hearing) Vimal Chand Gokharoo, Vs. The Ito, 16Th Floor, D Wing, Trade World, Ward – 3(3)(1), Kamala Mills, Compound, Senapati Surat Bapat Marg, Lower Parel, Mumbai - 400013 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acupj0819L (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Jayshree Thakur, Sr. Dr Date Of Hearing 24/04/2025 Date Of Pronouncement 28/04/2025

bogus purchases. On further appeal, the ITAT, Surat vide order dated 13.12.2022 sustained addition @ 6% of total purchase of Rs.9,12,55,927/-. Thereafter, penalty of Rs.15,48,509/- was levied by the AO u/s 271(1)(c) of the Act, being minimum penalty @ 100% of the tax sought to be evaded. 4. Aggrieved by the order

VIMAL CHAND GOKHAROO,SURAT vs. ITO 3(3)(1), SURAT

In the result, appeal of the appellant is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.40 To 42/Srt/2024 Assessment Years:(2011-12 To 2013-14) (Hybrid Hearing) Vimal Chand Gokharoo, Vs. The Ito, 16Th Floor, D Wing, Trade World, Ward – 3(3)(1), Kamala Mills, Compound, Senapati Surat Bapat Marg, Lower Parel, Mumbai - 400013 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acupj0819L (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Jayshree Thakur, Sr. Dr Date Of Hearing 24/04/2025 Date Of Pronouncement 28/04/2025

bogus purchases. On further appeal, the ITAT, Surat vide order dated 13.12.2022 sustained addition @ 6% of total purchase of Rs.9,12,55,927/-. Thereafter, penalty of Rs.15,48,509/- was levied by the AO u/s 271(1)(c) of the Act, being minimum penalty @ 100% of the tax sought to be evaded. 4. Aggrieved by the order

VIMAL CHAND GOKHAROO,SURAT vs. ITO 3(3)(1), SURAT

In the result, appeal of the appellant is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.40 To 42/Srt/2024 Assessment Years:(2011-12 To 2013-14) (Hybrid Hearing) Vimal Chand Gokharoo, Vs. The Ito, 16Th Floor, D Wing, Trade World, Ward – 3(3)(1), Kamala Mills, Compound, Senapati Surat Bapat Marg, Lower Parel, Mumbai - 400013 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acupj0819L (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Jayshree Thakur, Sr. Dr Date Of Hearing 24/04/2025 Date Of Pronouncement 28/04/2025

bogus purchases. On further appeal, the ITAT, Surat vide order dated 13.12.2022 sustained addition @ 6% of total purchase of Rs.9,12,55,927/-. Thereafter, penalty of Rs.15,48,509/- was levied by the AO u/s 271(1)(c) of the Act, being minimum penalty @ 100% of the tax sought to be evaded. 4. Aggrieved by the order

MANGHARAM MOOLCHAND VERMA,SURAT vs. ITO, WARD-1(3)(3), SURAT

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

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकरअपीलसं./Ita No.765/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) Mangharam Moolchand Verma Vs. Ito, 703, Smita Park, Sarela Wadi, Ward - 1(3)(3), Ghod Dod Road, Surat – 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abcpv1629D (Appellant) (Respondent) Appellant By Shri Mehul Shah, Ca Respondent By Ms. Jayashree Thakur, Sr. Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 11/08/2025

bogus purchase. ITA No.765/SRT/2024 A.Y 2015-16 Mangharam M Verma 3.It is therefore prayed that the above disallowance made by the Assessing Officer and confirmed by CIT(A) may please be deleted. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. The appeal filed

OM SAI STONE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD- 2(1)(4), SURAT

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

condonation of delay. The main contention of ld. AR of assessee is that the delay is neither intentional nor deliberate therefore, they have not checked their e-mail and that as soon as they checked the e-mail, realised that the order has been passed by the ld. CIT(A) and that immediately filed appeal before the Tribunal. The Director

OM SAI STONE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(4), SURAT

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

condonation of delay. The main contention of ld. AR of assessee is that the delay is neither intentional nor deliberate therefore, they have not checked their e-mail and that as soon as they checked the e-mail, realised that the order has been passed by the ld. CIT(A) and that immediately filed appeal before the Tribunal. The Director

SUNITA JAJOO,SURAT vs. ITO WARD 2(2)(4), SURAT

In the result, assessee’s appeal is allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 552/Srt/2024 (Ay 2011-12) (Physical Court Hearing) Rambilash Rajaram Jajoo Income Tax Officer, Ward- 429-432, Golden Point, Falsawadi, 2(2)(4), Aaykar Bhawan, Majura बनाम Ring Road, Surat City, Gate, Opp. New Civil Hospital, Vs Surat-395 002 Surat-395 001 [Pan : Aampj 0040 K] अपीलाथ"/Appellant ""थ" /Respondent

condone the delay in filing in some of the present appeals. The argument on behalf of the assessee was that on account of not filing the appeals by the revenue within the period of limitation, their vested right to avail the benefit of the Vivad Se Viswas Scheme was taken away. We have rejected such an argument firstly by holding

VIJAYBHAI MALABHAI BHARWAD,SURAT vs. ASST. COMMISSIONER OF INCOME TAX, CIR.,-1(2), SURAT

In the result, ground no.2 raised by the assessee in ITA

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

condone the delay and admit the appeal for hearing. 21. The concise and summarized grounds of appeal in Assessee`s appeal, in IT(SS)A No.90/SRT/2022, for AY.2014-15, are reproduced below for ready reference as follows: “(i) Ground nos. 1 and 2: On the facts and circumstances of the case, as well as law, on the subject, the issuance

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.,2, SURAT vs. VIJAYBHAI MALABHAI BHARWAD, SURAT

In the result, ground no.2 raised by the assessee in ITA

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

condone the delay and admit the appeal for hearing. 21. The concise and summarized grounds of appeal in Assessee`s appeal, in IT(SS)A No.90/SRT/2022, for AY.2014-15, are reproduced below for ready reference as follows: “(i) Ground nos. 1 and 2: On the facts and circumstances of the case, as well as law, on the subject, the issuance

EURO JEWELS,SURAT vs. DCIT, CIRCLE-1(1)(1), SURAT

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.236/Srt/2024 Assessment Year: (2012-13) (Physical Hearing) Euro Jewles, Vs. The Dcit, Plot No.258-A, Surat Special Economic Circle – 1(1)(1), Zone, Gidc Sachin, Surat - 394230 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bkipp5896G (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 10/12/2024 Date Of Pronouncement 08/01/2025

condone the delay of 1 day and admit the appeal for hearing. 6. Brief facts of the case are that the assessee is a partnership firm and it filed the return of income for AY.2012-13 on 28.09.2012, declaring total income of Rs. Nil. Original assessment was completed on 16.02.2015 accepting ITA No.236/SRT/2024/AY.2012-13 Euro Jewels the returned income. The case

RAJESHBHAI D. DUNGARANI (HUF),SURAT vs. INCOME TAX OFFICER, WARD -3(2)(3), SURAT

In the result, the substantial ground of appeal as framed by me is allowed

Bench: Shri Pawan Singh(Virtual Hearing) Rajeshbhai D Dungarani (Huf), I.T.O., 15-A, Sundaram Park Society, Ward-3(2)(3), Vs. Dabholi Road, Surat-395004 Surat. (Gujarat) Pan No. Aakhr 4970 E Appellant/ Assessee Respondent/ Revenue

delay of 37 days in filing appeal before the Tribunal is condoned. Now adverting to the merit of the case. 5. Brief facts of the case are that the case of assessee was reopened on the basis of information from the office of Pr.DIT (Inv.), Surat regarding the bogus claim of long term capital gain

RAMBILASH RAJARAM JAJOO,SURAT vs. INCOME TAX OFFICER WARD-2(2)(4), SURAT

In the result, assessee's appeal is allowed

condone the delay in filing in some of the present appeals. The\nargument on behalf of the assessee was that on account of not filing the\nappeals by the revenue within the period of limitation, their vested right to\navail the benefit of the Vivad Se Viswas Scheme was taken away. We have\nrejected such an argument firstly by holding