BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

339 results for “condonation of delay”+ Section 11(1)(d)clear

Sorted by relevance

Chennai2,186Mumbai1,894Delhi1,313Bangalore1,030Kolkata912Pune688Ahmedabad681Hyderabad657Jaipur618Visakhapatnam341Surat339Cochin315Nagpur273Indore259Lucknow211Chandigarh210Karnataka206Cuttack194Raipur163Rajkot131Amritsar117Panaji112SC54Patna52Guwahati50Jodhpur46Allahabad45Calcutta41Varanasi23Jabalpur23Agra23Dehradun19Ranchi19Telangana18Rajasthan5Orissa5Kerala5Himachal Pradesh4A.K. SIKRI ROHINTON FALI NARIMAN2R.M. LODHA ANIL R. DAVE1Andhra Pradesh1A.K. SIKRI N.V. RAMANA1Gauhati1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Section 271(1)(b)105Section 143(3)86Section 142(1)75Addition to Income66Penalty47Section 271(1)(c)42Section 153A37Section 12A35Section 148

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 385/SRT/2022[2019-20]Status: DisposedITAT Surat28 Feb 2023AY 2019-20

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

D to the writ-application), assigning the following reasons in the impugned order : "ORDER U/S.119(2)(b) OF THE INCOME-TAX ACT, 1961 The applicant, Trust for Reaching the Unreached, Vadodara has filed an application dated 11-2-2019, for condonation of delay in filing the form

Showing 1–20 of 339 · Page 1 of 17

...
35
Section 14429
Limitation/Time-bar28
Search & Seizure20

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 384/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

D to the writ-application), assigning the following reasons in the impugned order : "ORDER U/S.119(2)(b) OF THE INCOME-TAX ACT, 1961 The applicant, Trust for Reaching the Unreached, Vadodara has filed an application dated 11-2-2019, for condonation of delay in filing the form

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 383/SRT/2022[2017-18]Status: DisposedITAT Surat28 Feb 2023AY 2017-18

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

D to the writ-application), assigning the following reasons in the impugned order : "ORDER U/S.119(2)(b) OF THE INCOME-TAX ACT, 1961 The applicant, Trust for Reaching the Unreached, Vadodara has filed an application dated 11-2-2019, for condonation of delay in filing the form

CHINCO TEXTILES,SURAT vs. ASSTT. DIRETOR OF INCOME TAX , CENTRAL PROCESSING CENTRE(CPC), BENGALURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 160/SRT/2021[2019-20]Status: DisposedITAT Surat31 Mar 2022AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

condone the delay and admit assessee`s appeal for adjudication on merits. 5. The facts of the case which can be stated quite shortly are as follows. In all these ten appeals, the solitary issue involved is that assessees have not deposited employees contribution to provident fund and ESI within the time limit allowed under the Act. Therefore, Assessing Officer

REKHA R. SHUKLA,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CPC, BANGLURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 234/SRT/2021[2019-20]Status: DisposedITAT Surat31 Mar 2022AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

condone the delay and admit assessee`s appeal for adjudication on merits. 5. The facts of the case which can be stated quite shortly are as follows. In all these ten appeals, the solitary issue involved is that assessees have not deposited employees contribution to provident fund and ESI within the time limit allowed under the Act. Therefore, Assessing Officer

REKHA R SHUKLA,NANI DAMAN vs. DCIT,CPC,BANGLURU, BANGAALURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 147/SRT/2021[2018-19]Status: DisposedITAT Surat31 Mar 2022AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

condone the delay and admit assessee`s appeal for adjudication on merits. 5. The facts of the case which can be stated quite shortly are as follows. In all these ten appeals, the solitary issue involved is that assessees have not deposited employees contribution to provident fund and ESI within the time limit allowed under the Act. Therefore, Assessing Officer

TIRUPATI PRINTS,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 224/SRT/2021[2018-19]Status: DisposedITAT Surat31 Mar 2022AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

condone the delay and admit assessee`s appeal for adjudication on merits. 5. The facts of the case which can be stated quite shortly are as follows. In all these ten appeals, the solitary issue involved is that assessees have not deposited employees contribution to provident fund and ESI within the time limit allowed under the Act. Therefore, Assessing Officer

TIRUPATI PRINTS,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 225/SRT/2021[2019-20]Status: DisposedITAT Surat31 Mar 2022AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

condone the delay and admit assessee`s appeal for adjudication on merits. 5. The facts of the case which can be stated quite shortly are as follows. In all these ten appeals, the solitary issue involved is that assessees have not deposited employees contribution to provident fund and ESI within the time limit allowed under the Act. Therefore, Assessing Officer

SHREE LAXMINARAYAN SYNTHETICS,SURAT vs. DCIT, CIRCLE- 2(1)(1), SURAT, SURAT

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 202/SRT/2021[2019-20]Status: DisposedITAT Surat31 Mar 2022AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

condone the delay and admit assessee`s appeal for adjudication on merits. 5. The facts of the case which can be stated quite shortly are as follows. In all these ten appeals, the solitary issue involved is that assessees have not deposited employees contribution to provident fund and ESI within the time limit allowed under the Act. Therefore, Assessing Officer

RIDDHI SIDDHI PRINTS PVT LTD.,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGULURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 150/SRT/2021[2018-19]Status: DisposedITAT Surat31 Mar 2022AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

condone the delay and admit assessee`s appeal for adjudication on merits. 5. The facts of the case which can be stated quite shortly are as follows. In all these ten appeals, the solitary issue involved is that assessees have not deposited employees contribution to provident fund and ESI within the time limit allowed under the Act. Therefore, Assessing Officer

U. P. SINGH AND CO.,SURAT vs. CIT(A), NFAC, DELHI

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 236/SRT/2021[2018-19]Status: DisposedITAT Surat30 Mar 2022AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

condone the delay and admit assessee`s appeal for adjudication on merits. 5. The facts of the case which can be stated quite shortly are as follows. In all these ten appeals, the solitary issue involved is that assessees have not deposited employees contribution to provident fund and ESI within the time limit allowed under the Act. Therefore, Assessing Officer

LAXMINARAYAN SYNTHETICS,SURAT vs. DCIT, CIRCLE- 2(1)(1), SURAT, SURAT

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 201/SRT/2021[2018-19]Status: DisposedITAT Surat31 Mar 2021AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

condone the delay and admit assessee`s appeal for adjudication on merits. 5. The facts of the case which can be stated quite shortly are as follows. In all these ten appeals, the solitary issue involved is that assessees have not deposited employees contribution to provident fund and ESI within the time limit allowed under the Act. Therefore, Assessing Officer

ZENITEX,SURAT vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 226/SRT/2021[2018-19]Status: DisposedITAT Surat31 Mar 2021AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

condone the delay and admit assessee`s appeal for adjudication on merits. 5. The facts of the case which can be stated quite shortly are as follows. In all these ten appeals, the solitary issue involved is that assessees have not deposited employees contribution to provident fund and ESI within the time limit allowed under the Act. Therefore, Assessing Officer

M/S. SAMARTH INDIA,,SURAT vs. THE INCOME TAX OFFICER, OSD-1, RANGE-2,, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1630/AHD/2016[2003-04]Status: DisposedITAT Surat23 Mar 2018AY 2003-04

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

section 245E of the Income Tax Act was considered against abatement order was filed on 14.03.2015. The ld.DR submitted that the ld.CIT(A) has dismissed appeal of the assessee for want of jurisdiction on 04.07.2013 and appeal was filed on 17.06.2016 and there is no plausible and acceptable explanation for this delay. Therefore, deliberate delay in filing appeal cannot

SHREYANSH CORPORATION,,SURAT vs. THE INCOME TAX OFFICER, OSD-1, RANGE-2,, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1642/AHD/2016[2003-04]Status: DisposedITAT Surat23 Mar 2018AY 2003-04

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

section 245E of the Income Tax Act was considered against abatement order was filed on 14.03.2015. The ld.DR submitted that the ld.CIT(A) has dismissed appeal of the assessee for want of jurisdiction on 04.07.2013 and appeal was filed on 17.06.2016 and there is no plausible and acceptable explanation for this delay. Therefore, deliberate delay in filing appeal cannot

M/S. LAKHANI IMPEX,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4,, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1647/AHD/2016[2003-04]Status: DisposedITAT Surat23 Mar 2018AY 2003-04

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

section 245E of the Income Tax Act was considered against abatement order was filed on 14.03.2015. The ld.DR submitted that the ld.CIT(A) has dismissed appeal of the assessee for want of jurisdiction on 04.07.2013 and appeal was filed on 17.06.2016 and there is no plausible and acceptable explanation for this delay. Therefore, deliberate delay in filing appeal cannot

M/S. LAKHANI IMPEX,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4,, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1648/AHD/2016[2003-04]Status: DisposedITAT Surat23 Mar 2018AY 2003-04

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

section 245E of the Income Tax Act was considered against abatement order was filed on 14.03.2015. The ld.DR submitted that the ld.CIT(A) has dismissed appeal of the assessee for want of jurisdiction on 04.07.2013 and appeal was filed on 17.06.2016 and there is no plausible and acceptable explanation for this delay. Therefore, deliberate delay in filing appeal cannot

SHRI MOHANBHAI D. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-9(3),, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1652/AHD/2016[2003-04]Status: DisposedITAT Surat23 Mar 2018AY 2003-04

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

section 245E of the Income Tax Act was considered against abatement order was filed on 14.03.2015. The ld.DR submitted that the ld.CIT(A) has dismissed appeal of the assessee for want of jurisdiction on 04.07.2013 and appeal was filed on 17.06.2016 and there is no plausible and acceptable explanation for this delay. Therefore, deliberate delay in filing appeal cannot

SHREYANSH CORPORATION,,SURAT vs. THE INCOME TAX OFFICER, OSD-1, RANGE-2,, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1641/AHD/2016[2002-03]Status: DisposedITAT Surat23 Mar 2018AY 2002-03

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

section 245E of the Income Tax Act was considered against abatement order was filed on 14.03.2015. The ld.DR submitted that the ld.CIT(A) has dismissed appeal of the assessee for want of jurisdiction on 04.07.2013 and appeal was filed on 17.06.2016 and there is no plausible and acceptable explanation for this delay. Therefore, deliberate delay in filing appeal cannot

M/S. SAMARTH INDIA,,SURAT vs. THE INCOME TAX OFFICER, OSD-1, RANGE-2,, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1629/AHD/2016[2002-03]Status: DisposedITAT Surat23 Mar 2018AY 2002-03

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

section 245E of the Income Tax Act was considered against abatement order was filed on 14.03.2015. The ld.DR submitted that the ld.CIT(A) has dismissed appeal of the assessee for want of jurisdiction on 04.07.2013 and appeal was filed on 17.06.2016 and there is no plausible and acceptable explanation for this delay. Therefore, deliberate delay in filing appeal cannot