SHRI LALJIBHAI KALUBHAI MIYANI,SURAT vs. INCOME TAX OFFICER, WARD 3(3)(5), SURAT

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shri Jivrajbhai Kalubhai Miyani, I.T.O., A/31, 32 Ramdevpir Nagar, Ward 3(3)(2), Vs. Varachha Road, Varachha, Surat. Surat-395006. Pan No. Aempm 3134 P Appellant/ Assessee Respondent/ Revenue Shri Laljibhai Kalubhai Miyani, I.T.O., 83, Shirdidham Society, Hira Ward 3(3)(5), Vs. Baug, Varachha Road, Surat. Surat-395006. Pan No. Ablpp 5096 K Appellant/ Assessee Respondent/ Revenue

condone the delay in filing appeal and admit the same for adjudication. Now adverting to the facts of the case, leading to filing the present appeal. 6. Brief facts of the case are that the assessee is an individual, filed his return of income for the A.Y. 2012-13 on 30/03/2013 declaring income of Rs. 6,86,470/-. The assessee

VIJAY NAGINBHAI PATEL,SURAT vs. INCOME TAX OFFICER, WARD-3(2)(4), SURAT

In the result, this appeal of assessee is dismissed

Bench: Shri Pawan Singh(Virtual Hearing) Vijay Naginbhai Patel, I.T.O., 52, Hari Har Society, Katargam Main Ward 3(2)(4), Vs. Road, Surat-395004. Surat. Pan No. Abrpp 3832 B Appellant/ Assessee Respondent/ Revenue

Block No. 62 and 63 in Revenue Survey No. 131, Moje-Palod, Sub-dist-Mangrol, District- Surat having area of 19,466 square meters. This land was purchased in 1995 for a consideration of Rs. 90,000/-. During the financial period under consideration, the land was divided into seven plots and sols to various persons by way of and separate

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

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

condone these minor delays in filing appeals and admit these three appeals for hearing on merit. 4. Although, these appeals filed by the Assessee and Revenue, contain multiple grounds of appeals. However, at the time of hearing, we have carefully perused all the grounds raised by the Revenue as well as by the Assessee. We note that most

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

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

condone these minor delays in filing appeals and admit these three appeals for hearing on merit. 4. Although, these appeals filed by the Assessee and Revenue, contain multiple grounds of appeals. However, at the time of hearing, we have carefully perused all the grounds raised by the Revenue as well as by the Assessee. We note that most

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

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

condone these minor delays in filing appeals and admit these three appeals for hearing on merit. 4. Although, these appeals filed by the Assessee and Revenue, contain multiple grounds of appeals. However, at the time of hearing, we have carefully perused all the grounds raised by the Revenue as well as by the Assessee. We note that most

SHRI NATHALAL D. DADHANIA,NA vs. ARIVS.INCOME TAX OFFICER, WARD-4, NAVSARI

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

Bench: Shri Pawan Singh(Physical Hearing) Shri Nathalal D. Dadhania, I.T.O., At & Post Donja, Tal: Chikhli, Ward-4, Vs. Navsari-396521. Navsari. Pan No. Anppd 2418 M Appellant/ Assessee Respondent/ Revenue

assessing Officer in making addition of Rs. 19,08,930/- on account of short term capital gain on sale of agriculture land bearing block No. 1112 located at Village-Khundh, Tal. Chikhli, Dist.-Navsari. 3. On the facts and in the circumstances of the case as well as law on the subject, the ld. AO has erred in disallowing claimed

KANTILAL DAYALBHAI RAMBHAI ,SURAT vs. ITO(INT. TAX), SURAT

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

condone the delay of 5 days and\nadmit the appeal for hearing.\n6.\nBrief facts of the case are that the assessee had not filed her return of\nincome for AY.2015-16. The Assessing Officer (in short, 'AO') had recorded the\nreason for re-opening the case of the assessee after getting prior approval\nfrom the competent authority

HARIVADANBHAI MAGANLAL PATEL,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(7), SURAT

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

Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)

condone the delay of 15 days in the assessee’s appeal and admit the appeal for hearing. 4. Succinct facts qua the issue are that assessee before us is an individual. The four co-owners had sold immovable properties at Rs.3,14,17,500/- in which assessee’s share is shown at Rs.62,83,500/-. On going through the sale

THE DCIT, CIRCLE-1(1),, BARODA vs. GUJARAT CHEMICAL PORT TERMINAL CO.LTD.,, BHARUCH

In the result, Cross Objection appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1501/Ahd/2014 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Gujarat Chemical Port Terminal V The Commissioner Of Income Tax, Vadodara. Company Ltd., S Po Lakhigam, Via Dahej, . Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2998/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 The Deputy Commissioner Of Income V M/S.Gujarat Chemical Port Tax, Circle-1(1), Baroda. S Terminal Company Ltd., . Po Lakhigam, Via Dahej, Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent Cross Objection No.30/Ahd/2015 (Arising Out Of Ita No.2998/Ahd/2014) "नधा"रण वष"/Assessment Year: 2010-11 M/S.Gujarat Chemical Port Vs. The Deputy Commissioner Of Terminal Company Ltd., Income Tax, Circle-1(1), Po Lakhigam, Via Dahej, Baroda. Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent

assesse for its allowability as revenue expenditure. 7. In the result, appeal of the assessee in ITA No.3080/Ahd/2011 for AY 2007- 08 is allowed.” 17. Ground No.2 is also covered in para 9 of assessee’s own case in ITA No.3077 to 3.79/Ahd/2011 for A.Y. 2004-05 & 2006-07 in which relevant para reproduced below: “9. Learned Departmental Representative

M/S. GUJARAT CHEMICAL PORT TERMINAL CO.LTD.,,BHARUCH vs. THE CIT-I, BARODA

In the result, Cross Objection appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1501/Ahd/2014 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Gujarat Chemical Port Terminal V The Commissioner Of Income Tax, Vadodara. Company Ltd., S Po Lakhigam, Via Dahej, . Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2998/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 The Deputy Commissioner Of Income V M/S.Gujarat Chemical Port Tax, Circle-1(1), Baroda. S Terminal Company Ltd., . Po Lakhigam, Via Dahej, Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent Cross Objection No.30/Ahd/2015 (Arising Out Of Ita No.2998/Ahd/2014) "नधा"रण वष"/Assessment Year: 2010-11 M/S.Gujarat Chemical Port Vs. The Deputy Commissioner Of Terminal Company Ltd., Income Tax, Circle-1(1), Po Lakhigam, Via Dahej, Baroda. Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent

assesse for its allowability as revenue expenditure. 7. In the result, appeal of the assessee in ITA No.3080/Ahd/2011 for AY 2007- 08 is allowed.” 17. Ground No.2 is also covered in para 9 of assessee’s own case in ITA No.3077 to 3.79/Ahd/2011 for A.Y. 2004-05 & 2006-07 in which relevant para reproduced below: “9. Learned Departmental Representative

BHANUBEN RAJESHBHAI RATHOD,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(6), SURAT

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

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.650/Srt/2023 Assessment Year: (2010-11) (Physical Hearing) Bhanuben Rajeshbhai Rathod, The Ito, Vs. Block No.8, Shree Darshan Ward – 1(3)(6), Society, Nr. Dhabholi Jahangirpura Surat Bridge, Jahangirpura, Surat - 395005 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Atkpr4904P (Appellant) (Respondent) Ms. Chaitali Shah, Ca Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 15/12/2023 Date Of Pronouncement 29/12/2023

Block No.8, Shree Darshan Ward – 1(3)(6), Society, Nr. Dhabholi Jahangirpura Surat Bridge, Jahangirpura, Surat - 395005 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ATKPR4904P (Appellant) (Respondent) Ms. Chaitali Shah, CA Appellant by Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 15/12/2023 Date of Pronouncement 29/12/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed

PRIYAL GAUTAMKUMAR SIHORA,SURAT vs. ITO, WARD 3(3)(5), SURAT

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकरअपीलसं./Ita No.1121/Srt/2024 Assessment Year: (2016-17) (Hybrid Hearing) Priyal Gautamkumar Sihora, Vs. Income Tax Officer, 5, Harishnagar B/H Tapsilsociety, Ward-3(3)(5), Varachha Road,Surat-395 006 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aphpm2646E (Appellant) (Respondent) Appellant By Shri P.M. Jagasheth, Ca Respondent By Ms. Jayshree Thakur, Sr-Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 11/08/2025

delay in filling the appeal is condoned and we proceed to decide the case on merit. 5. At the outset, the learned Authorized Representative (ld. AR) of the assessee informs the Bench that assessee does not wish to press ground No. 1; therefore, we dismiss ground No.1 as not pressed. 6. Brief facts of the case are that the appellant

NARPATSINH PRABHATSINH SOLANKI,SURAT vs. ITO, WARD-1, SURAT

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

assesse filed an appeal on 03.02.2025 against the order dated\n08.08.2024 passed by Ld. CIT. The Ld. Counsel for the assessee stated that there is\na delay of 119 days in filing the appeal, delay has occurred due to following relevant\nreasons:\n“In respect of the above, I would like to submit that I have filed an appeal under

DINABEN DILIPKUMAR PATEL,NA vs. ARIVS.INCOME TAX OFFICER, WARD-2, NAVSARI, NAVSARI

In the result, ground related to the credit entry of Rs

Bench: Shri Pawan Singh

condoned and the appeal was admitted for adjudication on merit. 4. Before the ld. CIT(A), the assessee filed detailed written submissions before the ld. CIT(A). The submission of assesse is recorded in para four of order of ld. CIT(A). The assessee in her submission submitted that the assessee is 77 years old, Non-resident senior citizen, residing

DINABEN DILIPKUMAR PATEL,NA vs. ASRIVS.INCOME TAX OFFICER, WARD-2, NAVSARI

In the result, ground related to the credit entry of Rs

Bench: Shri Pawan Singh

condoned and the appeal was admitted for adjudication on merit. 4. Before the ld. CIT(A), the assessee filed detailed written submissions before the ld. CIT(A). The submission of assesse is recorded in para four of order of ld. CIT(A). The assessee in her submission submitted that the assessee is 77 years old, Non-resident senior citizen, residing

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, SURAT vs. KUSH CORPORATION, SURAT

In the result, grounds of cross objection raised by assessee is partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No. 93 & 94/Srt /2022 (Assessment Year: 2014-15 & 2015-16)

block period on estimate basis. Further the Coordinate Bench of Tribunal in ACIT Vs M/s Amar Corporation Ltd. (supra) also held that question of extrapolation can only arise only in a situation when the documents give an indication that it was a regular occurrence in a systematic manner. Only in that situation, there is possibility of extrapolation otherwise

BHAVANABEN PRAVINCHANDRABHAI PATEL,SURAT vs. ITO, WARD 1(3)(6), SURAT

In the result, the appeal of the assessee is partly allowed for statistical purposes in terms indicated above

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.71/Srt/2025 Assessment Year: (2012-13) (Hybrid Hearing) Bhavnaben Pravinchandrabhai Income Tax Officer, बनाम/ Patel Ward-1(3)(6), Surat, 303, Vs. 16D/183/6 Shiv Shaki Bhavan, Income Tax Office, Anavil Opp. Rupli Chinema, Ram Business Centre, Adajan, Surat- Nagar, Rander Road, Surat-395 395 007 005 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bgfpp 0968 N (अपीलाथ"/Appellant) (""यथ"/Respondent)

delay is condoned and the appeal is admitted for hearing subject to payment of cost of Rs.5,000/- (Rupees five thousand only) to the Prime Minister’s Relief Fund within 30 days from the receipt of this order. 4 ITA No.71/SRT/2025/ AY 12-13 Bhavanaben P Patel 7. Brief facts of the case are that in the instant case, information

NARESHBHAI BABUBHAI SAVANI,SURAT vs. DCIT CENTRAL CIRCLE 2, SURAT

In the result, both the appeals of the assessee are allowed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Delay condoned. These two appeals have been filed by the different assessees against separate orders passed by the learned Principal Commissioner of Income-Tax (Central), Surat [herein-after referred to as “PCIT”], both dated 30.03.2025, in exercise of revisionary powers under Section 263 of the Income-tax Act, 1961 [hereinafter referred to as “the Act”], for the Assessment Year