RAMESHCHANDRA BUDHIYABHAI AHIR,SURAT vs. INCOME TAX OFFICER WARD-1, BARDOLI

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

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.621/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) Rameshchandra Budhiyabhai Ahir, Income Tax Officer, Vs. Pilutha Faliyu, At & Post – Ward-1, Bardoli, Income Tax Office, 2Nd Floor, Siyalaj, Tal – Magrol, Dist – Surat, Surat – 394110 Bsnl Building, Station Road, Bardoli-394601 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Alfpa7625Q (Appellant) (Respondent)

10,000/-. He prepared, appeal memo, grounds, condonation petition, affidavit etc. in connection with filing of appeal. 5. That the delay in filing the appeal for -37- days is neither willful nor deliberate but due to the newly introduced system of service of orders electronically through portal. I am not well equipped and up-dated with the new system

KAMALDEEP HARCHARANJITSINGH DANG,SURAT vs. INCOME TAX OFFICER, WARD-3(1)(1), SURAT

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

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.408/Srt/2023 Assessment Year: (2014-15) (Virtual Hearing) Kamaldeep Harcharanjitsingh Vs. The Ito, Dang, Ward – 3(1)(1), 79A, Silver Oak Farm, Road Surat No.4, Ghitorni, New Delhi – 110030. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acepd3949B (Appellant) (Respondent)

10. That after getting upraised of the tax demand against me, I went to Surat in November, 2022 and consulted a firm of Chartered Accountants ITA.408/SRT/2023/AY.2014-15 Kamaldeep Harcharanjitsingh Dang there who filed an appeal against the first appellate order before the ITAT, Surat on 19/01/2023, i.e., after a delay of 1360 days (counting the delay from 01/05/2019). 11. That

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

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VAPI vs. RADHA MADHAV ECO INDUSTRIAL PARK, VAPI

section 253(3) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal before the Tribunal. In the affidavit, the assessee stated that CIT(A) has passed order u/s 250 of the Act on 15.09.2023. However, the assessee filed the appeal on 29.06.2024. Therefore, there is a delay of 63 days. The assessee

RADHA MADHAV ECO-INDUSTRIAL PARK,VALSAD vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VAPI

In the result, appeal of the assessee is partly allowed and appeal of revenue is dismissed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.762/Srt/2023 Assessment Year: (2021-22) (Hybrid Hearing) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.41/Srt/2024 Assessment Year: (2021-22) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita Nos.625/Srt/2024 Assessment Year: (2018-19) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.632/Srt/2024 Assessment Year: (2018-19) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent)

section 253(3) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal before the Tribunal. In the affidavit, the assessee stated that CIT(A) has passed order u/s 250 of the Act on 15.09.2023. However, the assessee filed the appeal on 29.06.2024. Therefore, there is a delay of 63 days. The assessee

ACIT, CENTRAL CIRCLE, VAPI vs. RADHA MADHAV ECO INDUSTRIAL PARK, VAPI

In the result, appeal of the assessee is partly allowed and appeal of revenue is dismissed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.762/Srt/2023 Assessment Year: (2021-22) (Hybrid Hearing) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.41/Srt/2024 Assessment Year: (2021-22) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita Nos.625/Srt/2024 Assessment Year: (2018-19) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.632/Srt/2024 Assessment Year: (2018-19) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent)

section 253(3) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal before the Tribunal. In the affidavit, the assessee stated that CIT(A) has passed order u/s 250 of the Act on 15.09.2023. However, the assessee filed the appeal on 29.06.2024. Therefore, there is a delay of 63 days. The assessee

RADHA MADHAV ECO-INDUSTRIAL PARK,VAPI vs. ACIT, CENTARL CIRCLE-1, VAPI, VAPI

In the result, appeal of the assessee is partly allowed and appeal of revenue is dismissed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.762/Srt/2023 Assessment Year: (2021-22) (Hybrid Hearing) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.41/Srt/2024 Assessment Year: (2021-22) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita Nos.625/Srt/2024 Assessment Year: (2018-19) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.632/Srt/2024 Assessment Year: (2018-19) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent)

section 253(3) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal before the Tribunal. In the affidavit, the assessee stated that CIT(A) has passed order u/s 250 of the Act on 15.09.2023. However, the assessee filed the appeal on 29.06.2024. Therefore, there is a delay of 63 days. The assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VAPI vs. RADHA MADHAV ECO INDUSTRIAL PARK, VAPI

section 253(3) of the Act. The assessee has filed an\naffidavit giving reasons for delay in filing the appeal before the Tribunal. In\nthe affidavit, the assessee stated that CIT(A) has passed order u/s 250 of the\nAct on 15.09.2023. However, the assessee filed the appeal on 29.06.2024.\nTherefore, there is a delay of 63 days. The assessee

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)

45,00,000 3 KHENGARBHAI M BAHDIYADARA 11230000 4 RAKESH JANGID 1,50,0000 5 MUKESH JAGDISH 88,61,058 6 CHHAGANBHAI HARIBHAI 2,40,000 SINPHAV 7 BAVALBHA1 HARIBHAI SINDHAV 1,83,464 8 HARIBHAI MERABHA! SINDHAV 2,40,000 9 MANUBEN RANCHODBHAI 6,08,000 10 RANCHODBHAI MALABHAI 52,40,000 Total 4,36,02,522 The assessee

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)

45,00,000 3 KHENGARBHAI M BAHDIYADARA 11230000 4 RAKESH JANGID 1,50,0000 5 MUKESH JAGDISH 88,61,058 6 CHHAGANBHAI HARIBHAI 2,40,000 SINPHAV 7 BAVALBHA1 HARIBHAI SINDHAV 1,83,464 8 HARIBHAI MERABHA! SINDHAV 2,40,000 9 MANUBEN RANCHODBHAI 6,08,000 10 RANCHODBHAI MALABHAI 52,40,000 Total 4,36,02,522 The assessee

BHUPATBHAI DHANJIBHAI KOTHARI,SURAT vs. ITO, WARD 2(3)(1), SURAT

In the result, appeal of the assessee is allowed for statistical\npurposes

10,44,000/- and other credit entries of Rs. 2,45,725/-, totaling Rs. 12,89,725/-, which were treated as unexplained investment. Penalty proceedings were initiated under section 271(1)(c) for concealment of income.", "held": "The CIT(A) dismissed the assessee's appeal due to a delay of 1261 days in filing the appeal and refused to condone

RASHILABEN DHIRAJLAL VORA,SURAT vs. ITO, WARD 3(2)(1), SURAT

In the result, Ground No. 1 of the assessee’s appeal stands allowed for statistical purposes, and the remaining grounds, being consequential and academic at this stage, are not adjudicated upon

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Rashilaben Dhirajlal Vora, Ito Ward-3(2)(3), 102 Shankheshwar Apartment, Current Jurisdiction Ito Ward Varachha Road, S.O. Bhada, Vs. 3(2)(1), Surat-395006. Aayakar Bhavan, Near Majura Gate, Opp. New Civil Hospital, Surat-395001. Pan No. Aalpv 1275 B Appellant Respondent

10,76,447/- on account of alleged unexplained cash credit on substantive basis. 5. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action of the Ld. Assessing Officer in making addition of Rs. 4,08,482/- on account of alleged unexplained cash credits

HETALKUMAR CHANDRAKANTBHAI PATEL,SURAT vs. ITO, WARD 1(3)(7), SURAT

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

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1340/Srt/2024 Assessment Year: (2012-13) (Hybrid Hearing) Hetalkumar Chandrakantbhai Patel, Vs. The Ito, A-371/3, Sundervan Raw House, Nr. Ward – 1(3)(7), Subhash Garden, Jahangirabad, Surat Bhesan, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bkrpp5151R (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rajesh Upadhyay, Ar Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 02/04/2025 Date Of Pronouncement 07/05/2025

condone the delay and admit the appeal for hearing. ITA No.1340/SRT/2024/AY.2012-13 Hetalkumar Chhandrakantbhai Patel 7. The facts of the case in brief are that the assessee did not file return of income for AY.2012-13 and the assessee was identified as a non-filler in the Non-filler Monitoring System (NMS). From the information available in ITS, the Assessing Officer

SHRI KAMALUDDIN POPATLAL SURANI,VAPI vs. PCIT, VALSAD

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.666/Srt/2024 Assessment Year: (2018-19) (Physical Hearing) Kamaluddin Popatlal Surani, Vs. The Pcit, A/12, Golden Park, Kabrastan Road, Valsad Vapi - 396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajyps2442M (Appellant) (Respondent) Appellant By Shri Rajesh Upadhyaya, Ar Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 02/12/2024 Date Of Pronouncement 02/01/2025

condone the delay and admit the appeal for hearing. 6. Brief facts of the case are that assessee filed his return of income for AY.2017-18 on 31.07.2018, declaring total income at Rs.3,45,749/-. The appellant was carrying on retail business of onion and potatoes under the name and style of M/s Altaf Traders. The case was re-opened

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri O.P.Meena

condone the delay in filing of appeal and allow the appeal to be proceeded with on merit. The Grounds of appeal raised by the Revenue read as under: 5. “[1] On the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition of DCIT, Circle-1(1)(2), Surat Vs. Kejriwal

SHRI KARANBHAI MANJIBHAI PATEL,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.27/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Shri Karanbhai Manjibhai Patel Principal Commissioner Of Income Tax, Surat-1, 1St Floor, Aaykar Bhavan, 14, Akhandanand Society B/H Vs. Vishal Nagar, Adajan Road, Majura Gate,Surat-395001 Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahnpd9673 L (Appellant) (Respondent) िनधा"रती की ओर से /Assessee By : Shri Ashutosh P Nanavaty, C.A राज"व क" ओर से /Respondent By: Shri Ashok B. Koli, Cit-D.R

section 263 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. The assessee submitted before the Bench, the concise ground of appeal vide dated 18.11.2022 in place of original grounds of appeal. Hence, the concise grounds of appeal raised by the assessee are reproduced as follows: “1) Ld. Pr.CIT-Surat-1 has erred in facts

MADHVI AJITKUMAR RANKA ,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, NAVSARI

In the result, the appeal is allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.124/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Madhvi Ajitkumar Ranka, Vs. Acit, 88, Sunder Nagar, Jamalpore, Navsari Circle, Navsari – 396445 Navsari "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahfpr5791K (Appellant) (Respondent) Appellant By Shri Darshit J. Naik, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 01/09/2025 Date Of Pronouncement 26/11/2025

condone the delay and admit the appeal for hearing. 6. During the course of hearing, the appellant filed an application dated 03.06.2025, seeking admission of additional evidences for AY 2016-17. These additional evidences include affidavit of tax consultant sworn before a Notary, confirmations and affidavits of persons from whom gifts were received, statement of commission income, confirmations of persons

DY. COMMISSIONER OF INCOME TAX, CC, VAPI, VAPI vs. POONAM DEVELOPERS LLP, DADRA & NAGAR HAVELI (UT)

In the result, these Cross-Objections Nos

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

condone the delay and admit all the cross objections for hearing. 7. Now we shall take these above concise and summarised grounds of appeals of Revenue one by one. Summarised and concise ground No.(i) is reproduced below for ready reference: ITA Nos.284 to 286, 318 to 320/SRT/2022 & CO No.12 to 14/SRT/2022 M/s. M. Poonam Developers LLP & M. Poonam Developers