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

KALUBHAI MANJIBHAI KOTHIA,SURAT vs. ITO, WARD-3(3)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.376/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Mansukhbhai Naranbhai Vs. The Ito, Ward-2(3)(3), Makhani, Surat. 21, Radheshyam Society, Op. Momai Complex, Mota Varachha, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abepp7596H (Appellant) (Respondent) आयकर अपील सं./Ita No.377/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Jayantibhai Parbhubhai Patel, Vs. The Ito, Ward-2(3)(3), Plot No.10, 11, 12, Patel Surat. Kibutz, Opp. Padaria Mahllo, Adajan, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acvpp5038L (Appellant) (Respondent) आयकर अपील सं./Ita No.562/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Kalubhai Manjibhai Kothia, Vs. The Ito, Ward-3(3)(3), 41, Shree Ramnagar Society, Surat. Hirabaug, Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrpk1424B (Appellant) (Respondent) Assessee By Shri Manish J. Shah, Advocate Respondent By Shri Vinod Kumar, Sr. Dr 22/11/2022 Date Of Hearing Date Of Pronouncement 09/12/2022

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. Since, the issue involved in all these appeals, are common and identical, therefore these three appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. The facts as well as grounds of appeal

SHRI JAYANTIBHAI PARBHUBHAI PATEL,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(2), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.376/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Mansukhbhai Naranbhai Vs. The Ito, Ward-2(3)(3), Makhani, Surat. 21, Radheshyam Society, Op. Momai Complex, Mota Varachha, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abepp7596H (Appellant) (Respondent) आयकर अपील सं./Ita No.377/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Jayantibhai Parbhubhai Patel, Vs. The Ito, Ward-2(3)(3), Plot No.10, 11, 12, Patel Surat. Kibutz, Opp. Padaria Mahllo, Adajan, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acvpp5038L (Appellant) (Respondent) आयकर अपील सं./Ita No.562/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Kalubhai Manjibhai Kothia, Vs. The Ito, Ward-3(3)(3), 41, Shree Ramnagar Society, Surat. Hirabaug, Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrpk1424B (Appellant) (Respondent) Assessee By Shri Manish J. Shah, Advocate Respondent By Shri Vinod Kumar, Sr. Dr 22/11/2022 Date Of Hearing Date Of Pronouncement 09/12/2022

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. Since, the issue involved in all these appeals, are common and identical, therefore these three appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. The facts as well as grounds of appeal

SHRI MANSUKHBHAI NARANBHAI MAKHANI,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(3), SURAT, SRUAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.376/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Mansukhbhai Naranbhai Vs. The Ito, Ward-2(3)(3), Makhani, Surat. 21, Radheshyam Society, Op. Momai Complex, Mota Varachha, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abepp7596H (Appellant) (Respondent) आयकर अपील सं./Ita No.377/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Jayantibhai Parbhubhai Patel, Vs. The Ito, Ward-2(3)(3), Plot No.10, 11, 12, Patel Surat. Kibutz, Opp. Padaria Mahllo, Adajan, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acvpp5038L (Appellant) (Respondent) आयकर अपील सं./Ita No.562/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Kalubhai Manjibhai Kothia, Vs. The Ito, Ward-3(3)(3), 41, Shree Ramnagar Society, Surat. Hirabaug, Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrpk1424B (Appellant) (Respondent) Assessee By Shri Manish J. Shah, Advocate Respondent By Shri Vinod Kumar, Sr. Dr 22/11/2022 Date Of Hearing Date Of Pronouncement 09/12/2022

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. Since, the issue involved in all these appeals, are common and identical, therefore these three appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. The facts as well as grounds of appeal

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

4. On the other hand, Ld. Senior Departmental Representative (Ld. CIT-DR) for the Revenue supported the order of lower authorities. When the decision of this Tribunal and judgment of Hon’ble jurisdictional High Court in assessee’s family members case was confronted, Ld. Sr-DR for the Revenue would submit that it may be possible that certain fact about

HITESH DAHYABHAI PATEL,NA vs. ARIVS.ITO (INT. TAX.), SURAT, ADAJAN

In the result, the appeals filed the Assessee are allowed for statistical purpose

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

b). Though the Ld. CIT(A) claimed that eight opportunities of hearing given to the assessee from 01-11-2021 to 25-11-2024 through email ID, but the assessee in statutory appeal Form No. 35 clearly mentioned that No email communication to him. Without considering the same, Ld. CIT(A) dismissed the appeals as non-est. 3. In similar

HITESH DAHYABHAI PATEL,NA vs. ARIVS.ITO (INT. TAX.), SURAT, ADAJAN

In the result, the appeals filed the Assessee are allowed for statistical purpose

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

b). Though the Ld. CIT(A) claimed that eight opportunities of hearing given to the assessee from 01-11-2021 to 25-11-2024 through email ID, but the assessee in statutory appeal Form No. 35 clearly mentioned that No email communication to him. Without considering the same, Ld. CIT(A) dismissed the appeals as non-est. 3. In similar

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 552/Srt/2024 (Ay 2011-12) Rambilash Rajaram Jajoo (Physical Court Hearing) 429-432, Golden Point, Falsawadi, Ring Road, Surat City, Surat-395 002 [Pan : Aampj 0040 K] अपीलार्थी/Appellant Vs Income Tax Officer, Ward- 2(2)(4), Aaykar Bhawan, Majura Gate, Opp. New Civil Hospital, Surat-395 001 प्रत्यर्थी / Respondent आयकर अपील सं./Ita No. 882/Srt/2024 (Ay 2011-12) Sunita Jajoo 429-432, Golden Point, Near Bsnl Office, Falsawadi, Ring Road, Surat-395 002 [Pan: Aampj 0040 K] बनाम Vs Income Tax Officer, Ward- 2(2)(4), Aaykar Bhawan, Majura Gate, Opp. New Civil Hospital, Surat-395 001 अपीलार्थी/Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से /Assessee By Ms. Richa Toshniwal. Ca राजस्व की ओर से /Revenue By Shri Minal Kamble, Sr. Dr सुनवाई की तारीख/Date Of Hearing 23.01.2025 उद्घोषणा की तारीख/Date Of Pronouncement 10.02.2025 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. These Two Appeals By Separate Assessee Are Directed Against The Separate Orders Of Addl/Jcit(A)-7, Kolkata/National Faceless Appeal Centre, Delhi [For Short To As "Nfac/Ld.Cit(A)] Dated 21.03.2024 & 21.04.2023 For Same

b) The AO has noted that the information received from the DDIT Investigation Wing, Kolkata, has revealed that assessee has sold 5000 shares of Rs.3,85,006/- in the scrip Global Capital Market Limited. (c) The Assessing Officer specified the code number. (d) The AO noted that assessee has claimed exemption wrongly. (e) The AO finally recorded the reasons stating

JASODADEVI RAJARAM JAJOO,SURAT vs. INCOME TAX OFFICER WD.-2(2)(2), SURAT

In the result, appeal filed by the assessee (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

4. The relevant material facts, as culled out from the material on record, are as follows. The assessee before us is an individual and had filed return of income for assessment year 2011-12, declaring total income at Rs.7,14,500/- on 04.02.2012. During the year under consideration, the assessee earned income from house property, Income from capital gain

DAMODAR JAJOO,SURAT vs. INCOME TAX OFFICER, WD.2(2)(1), SURAT

In the result, appeal filed by the assessee (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

4. The relevant material facts, as culled out from the material on record, are as follows. The assessee before us is an individual and had filed return of income for assessment year 2011-12, declaring total income at Rs.7,14,500/- on 04.02.2012. During the year under consideration, the assessee earned income from house property, Income from capital gain

DAMODAR JAJOO,SURAT vs. INCOME TAX OFFICER, WD.2(2)(1), SURAT

In the result, appeal filed by the assessee (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

4. The relevant material facts, as culled out from the material on record, are as follows. The assessee before us is an individual and had filed return of income for assessment year 2011-12, declaring total income at Rs.7,14,500/- on 04.02.2012. During the year under consideration, the assessee earned income from house property, Income from capital gain