STATE BANK OF INDIA,NA vs. ARIVS.INCOME TAX OFFICER, TDS WARD-3, NAVSARI

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

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.37 & 38/Srt/2018 (िनधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtualcourt Hearing) State Bank Of India Income Tax Officer (Tds-3) Room No.607, Aaykar Regional Business Office-V, Navsari- Vs. Bhavan, Majura Gate, Surat- Tapi, 1St Floor, Shourya Apartment, 395001 Opp. Lunsikul Ground, Navsari- 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacs 8577 K (Appellant ) (Respondent)

condone the delay in both the appeals and admit both the appeals for hearing. 6. Since these two appeals filed by the assessee, contain identical and similar issues, therefore these 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 appeals narrated

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

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

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

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

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 sale deeds by assessee. On verification of sale deeds

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

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

SHRI, IQBAL AHMED GULAMBHAI ANSARI,VALSAD vs. ITO WARD-2, VALSAD, VALSAD

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Iqbal Ahmed Gulamnabi The Income Tax Officer, Ansari, Ward-2, Valsad. Vs Ayesha Bakery, Dhobi Talav, Shapur Nagar, Valsad. Pan: Aocpa 3493 H Assessee / Appellant Revenue /Respondent

condoning short delay of 144 days occurred by the appellant in filing of 1st appeal before him. 3. Ld.CIT(A), Valsad has erred in law and on facts to upheld A.O.’s estimation of profit at 12% by incorrectly applying provisions of Section 44AF/ 44AD of the Act.” Shri Iqbal Ahmed Gulamnabi Ansari 2. Brief facts of the case

JITENDRA AXAYSINGH BABEL,SURAT vs. ITO, WARD 3(3)(2), SURAT

In the result, the grounds of appeal raised by the Revenue is partly allowed resultantly, the ground No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

delay of three days in filing the appeal by the assessee is condoned. Now adverting to the adjudication of the appeal. 6. Brief facts of the present case are that the assessee is the proprietor of M/s Kanchan Corporation and engaged in the business of trading of rough and polished diamonds and commission agent, filed his return of income

ITO, WARD 3(3)(2), SURAT vs. JITENDRA AZAYSINGH BABEL, SURAT

In the result, the grounds of appeal raised by the Revenue is partly allowed resultantly, the ground No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

delay of three days in filing the appeal by the assessee is condoned. Now adverting to the adjudication of the appeal. 6. Brief facts of the present case are that the assessee is the proprietor of M/s Kanchan Corporation and engaged in the business of trading of rough and polished diamonds and commission agent, filed his return of income

M/S RUDRA DEVELOPERS,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIR- 1(1)(1), SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

131 & 132/SRT/2023 M/s Rudra Developes Vs DCIT 2. The facts in both the appeals are common, issues in both the appeals are interconnected which relates to adjustment/disallowance of expenses of Rs. 1.82 crore, thus, both the appeal were clubbed heard together and are decided by common order to avoid the conflicting decisions. For appreciation of facts, facts

M/S RUDRA DEVELOPERS,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIR- 1(1)(1), SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

131 & 132/SRT/2023 M/s Rudra Developes Vs DCIT 2. The facts in both the appeals are common, issues in both the appeals are interconnected which relates to adjustment/disallowance of expenses of Rs. 1.82 crore, thus, both the appeal were clubbed heard together and are decided by common order to avoid the conflicting decisions. For appreciation of facts, facts

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)

131 of the Act that he has not booked the said flat No. C-603 during the impugned assessment year. The rates of flat mentioned in the communication between the partner via mobile was mere a proposal to the prospective customers and by no means a concrete and irrefutable evidence of receive or earning of unaccounted money by assessee. There

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

delay in filling appeal for five days is condoned and appeal is admitted for hearing on merits. 4. Brief facts qua the issue are that the assessee had filed his return of income for A.Y. 2014-15 on 30.08.2018 declaring income of Rs.2,14,47,360/-. During the year under consideration, the assessee is having (i) salary income being

SHREE ABHISHEK BIPINBHAI NAIK,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(1), SURAT

In the result, the ground No

Bench: Shri Pawan Singh(Virtual Hearing) Abhishek Bipinbhai Naik I.T.O., (Prop. Of M/S Shivbhole Services), Ward 1(2)(1), Vs. House No. 1, Desai Faliyu, At Po Surat. Vaktana, Tal, Choryasi Via Sachin, Surat-394230. Pan No. Agppn 5994 H Appellant/ Assessee Respondent/ Revenue

delay in filing appeal is condoned. Now adverting to the merit of the case. 5. Brief facts of the case are that the assessee is an individual, filed his return of income for A.Y. 2017-18 on 08/08/2017 declaring income of Rs. 2,37,920/- which consists of income from business of Rs. 1,78,673/- and income from other

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

condoning the delay and admitting the appeal for adjudication. 10.6 It was alleged by the appellant that the reassessment proceedings were initiated wrongly without considering the facts on the record. The CIT(A) forwarded submission of assessee to AO and obtained the remand report, which is at para 8.11 of the appellate order. He noted that AO issued notice

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA , SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

condoning the delay and admitting the appeal for adjudication. 10.6 It was alleged by the appellant that the reassessment proceedings were initiated wrongly without considering the facts on the record. The CIT(A) forwarded submission of assessee to AO and obtained the remand report, which is at para 8.11 of the appellate order. He noted that AO issued notice