VEHEVAL MILK PRODUCER CO OPERATIVE SOCIETY LTD,SURAT vs. DCIT CIRCLE 2(1)(1), SURAT

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

condonation of delay.", "result": "Allowed", "sections": ["250", "143(3)", "144B", "80P(d)", "249(3)", "249(2)"], "issues": "Whether the CIT(A) erred

VISHAL ENTERPRISE,VYARA vs. NFAC,DELHI, ITO WARD 1, BARDOLI, INCOME TAX OFFICE-BARDOLI

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1034/Srt/2024 Assessment Year: (2017-18) (Physical Hearing) Vishal Enterprise, Vs. The Ito, Vyara S.O., Vyara, Surat – 394650, Ward – 1, Gujarat Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacfv2047E (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 07/01/2025 Date Of Pronouncement 08/01/2025

144B of the Act. 4. Aggrieved by the order of AO, the assessee filed this appeal before the CIT(A). The CIT(A) observed that assessment order was passed on 08.05.2023, but the appellant had filed appeal on 01.03.2024, which was delayed by 329 days. The appellant had not even acknowledged this delay in the Form No.35. He held that

SHREE SAI ALANG HOUSE,SURAT vs. ITO, WARD 2(2)(1), SURAT

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.906/Srt/2024 (Ay 2022-23) (Physical Court Hearing) Shree Sai Alang House Income Tax Officer, Ward-2(2)(1), 13-15, Khodal Chhaya Society, Surat, Aaykar Bhawan, बनाम Surat Kamrej Road, Opp. Majura Gate, Vs Shyamdham Mandir, Surat-395 001 Surat-394 185 [Pan : Abefs 8896 D] अपीलाथ"/Appellant ""थ" /Respondent

section 143(3) r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) 22.03.2024. The assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action

BALVANT NANDLAL TALAVIYA,BHARUCH vs. ITO, WARD-1, NAVSARI

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.530 & 531/Srt/2024 Assessment Years: (2012-13) (Hybrid Hearing) Balvant Nandlal Talaviya, Vs. The Ito, B-2/45, Sundaram Park Society, Hansot Ward – 1, Road, Ankleshwar, Bharuch - 393001 Navsari "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aedpt4075K (Appellant) (Respondent) Appellant By Shri Hardik Vora, Ar Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 09/01/2025 Date Of Pronouncement 10/01/2025

144B of the Act. 7. Aggrieved by the order of AO, the assessee filed this appeal before CIT(A). There was delay in filing the appeal, which was condoned by the CIT(A). The CIT(A) issued various notices on 09.11.2022, 09.04.2023, 29.01.2024 and 05.02.2024. The assessee neither filed any details nor written submission nor any request for adjournment. Hence

BALVANT NANDLAL TALAVIYA,BHARUCH vs. ITO WARD-1, NAVSARI

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.530 & 531/Srt/2024 Assessment Years: (2012-13) (Hybrid Hearing) Balvant Nandlal Talaviya, Vs. The Ito, B-2/45, Sundaram Park Society, Hansot Ward – 1, Road, Ankleshwar, Bharuch - 393001 Navsari "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aedpt4075K (Appellant) (Respondent) Appellant By Shri Hardik Vora, Ar Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 09/01/2025 Date Of Pronouncement 10/01/2025

144B of the Act. 7. Aggrieved by the order of AO, the assessee filed this appeal before CIT(A). There was delay in filing the appeal, which was condoned by the CIT(A). The CIT(A) issued various notices on 09.11.2022, 09.04.2023, 29.01.2024 and 05.02.2024. The assessee neither filed any details nor written submission nor any request for adjournment. Hence

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

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 revision order of PCIT, Valsad dated 15.03.2024 has been served electronically through Income-tax Portal. Appeal was filed with the Registry, ITAT, Surat on 10.06.2024, which is late

ALPESH UMESHCHANDRA,SURAT vs. ITO WARD-1(2) (1), SURAT

The appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

144B of the Act after making addition of Rs. 1,56,00,753/- treating the said amount as unexplained credits under Section 68 of the Act. The PCIT observed that the Assessing Officer has not initiated penalty under Section 271(1)(c) and initiated penalty under Section 270A of the Act. The show cause notice under Section 263 dated

VIJAY BHANDARI,SURAT vs. ITO, WARD-7, VAPI

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.747/Srt/2024 Assessment Year: (2016-17) (Hybrid Hearing) Shri Vijay Bhandari, Vs. Ito, Mataji Enterprises Shop No. Ug- National Faceless Assessment 17, Bhilad Plaza Shopping Centre Centre, Bhilad, Bhilad - 396105 Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajtpb2990E (Appellant) (Respondent)

144B of the Act on 15.03.2022. ITA No.747/SRT/2024/AY 2016-17 Vijay Bhandari 2. The grounds of appeal raised by the assessee appeals are as under: “1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in confirming the addition u/s.68 of the Act of Rs.40,61,93,200/- on account

VIPULKUMAR PARBHUBHAI PATEL,SURAT vs. ITO, WARD 2(3)(4), SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.741/Srt/2025 Assessment Year: (2016-17) (Hybrid Hearing) Vipulkumar Parbhubhai Patel, Vs. Ito, 378/1/2, Nishar Faliya, Puna Gam, Nr. Ward – 2(3)(4), Police Chowki, Surat - 395010 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Coipp7919F (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 27/11/2025 Date Of Pronouncement 24/12/2025

section 253(3) of the Act. The assessee has filed affidavit giving reasons for delay in filing appeal before the Tribunal. In the condonation petition, the appellant submitted that the CIT(A) set aside the assessment order to the AO. Therefore, there was no need to file appeal before the Tribunal. Hence, the assessee approached the tax consultant after some

PANKAJBHAI DEVRAJBHAI SOLIYA,BHARUCH vs. ITO, WARD 2(1), BHARUCH

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1086/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Pankajbhai Devrajbhai Soliya, Vs. Nfac, Delhi Plot No.5107, Nr. Khwaja Chowkdi, (Present Jurisdictional Ao: G.I.D.C Ankleshwar, Bharuch – 393002, Ito, Gujarat Ward – 2(1), Bharuch "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bmpps9450N (Appellant) (Respondent) Appellant By Shri Biren Shah & Gulab Thakor, Ar Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 13/01/2025 Date Of Pronouncement 16/01/2025

144B of the Act. 4. Aggrieved by the order of AO, the assessee filed this appeal before the CIT(A). The CIT(A) observed that assessment order was passed on 27.03.2023, but the appellant had filed appeal on 22.06.2023, which was delayed by 56 days. The ITA No.1086/SRT/2024/AY.2017-18 Pankajbhai Devrajbhai Soliya appellant had acknowledged this delay in the Form No.35

INCOME TAX OFFICER, WARD-2(3)(1), SURAT, SURAT vs. AMBUBHAI THAKORBHAI PATEL, SURAT

In the result, the appeal of the Revenue is dismissed and the CO of the assessee is allowed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1020/Srt/2024 Assessment Year: 2016-17 (Hybrid Hearing) Income-Tax Officer Ward-2(3)(1), Ambubhai Thakorbhai Patel बनाम/ Surat, Room No. 614, 6Th Floor, 2/5 Bhesan, Gosai Faliyu Choryasi, Vs. Aaykar Bhawan, Majura Gate, Surat-395 005 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ctopp 7620 J (अपीलाथ"/Appellant) (""थ" /Respondent) ""या"ेप सं /Co No.9/Srt/2025 (A/O Ita No.1020/Srt/2024/ (Ay 2018-19) Ambubhai Thakorbhai Patel Income-Tax Officer Ward-2(3)(1), बनाम/ 2/5 Bhesan, Gosai Faliyu Surat, Room No. 614, 6Th Floor, Vs. Choryasi, Surat-395 005 Aaykar Bhawan, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ctopp 7620 J (""यथ"/Respondent) (Co-Objector)

144B of the Act on 24.05.2023. 2. Grounds of appeal raised by the revenue are as under: “i. On the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition of Rs.1,47,38,784/- made on account of amount received over and above the sale consideration as per registered deed

SHARDABEN DHANJIBHAI SAVANI,SURAT vs. ITO, WARD 2(3)(4), SURAT

section 144 r.w.s 144B of\nIncome-tax Act, 1961 ('the Act') on 17.12.2022.\nITA Nos.385-387/SRT/2025 (A.Y.21-22)\nSharadaben D Savani\n2. All the three appeals are interconnected, and relate to one assessee, for same\nAY i.e., 2021-22, therefore with the consent of parties, these appeals have been\nclubbed and heard together and a consolidated order is being passed, to avoid

MADHUBEN HARKISHANDAS PATEL,SURAT vs. ITO, WARD2(2)(1), SURAT

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 1085/Srt/2024 (Ay 2016-17) (Physical Court Hearing) Madhuben Harkishandas Patel Income Tax Officer, Ward- 65, Vav Faliyu, Village-Sandhiyer, 2(2)(1), Surat, Aayakar Bhavan, बनाम Surat-394 130 Majura Gate, Surat-395 001 Vs [Pan : Azfpp 1116 Q] अपीलाथ"/Appellant ""थ" /Respondent

144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 30.05.2023. The assessee has raised following grounds of appeal: “1. On the facts and circumstances of the case as well as law on the subject, ld. AO erred in reopen the assessment when extraordinary conditions of reopening were not satisfied. 2.That notice issued

SHARDABEN DHANJIBHAI SAVANI,SURAT vs. ITO, WARD 2(3)(4), SURAT

section 144 r.w.s 144B of\nIncome-tax Act, 1961 ('the Act') on 17.12.2022.\nITA Nos.385-387/SRT/2025 (A.Y.21-22)\nSharadaben D Savani\n2.\nAll the three appeals are interconnected, and relate to one assessee, for same\nAY i.e., 2021-22, therefore with the consent of parties, these appeals have been\nclubbed and heard together and a consolidated order is being passed, to avoid

NAYNABEN ARUNBHAI JAIN,AHURA NAGAR SOCIETY vs. PCIT SURAT-1, AAYAKAR BHAVAN

In the result, the appeal of the assessee is allowed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.571 & 572/Srt/2024 Assessment Years: (2013-14 & 2014-15) (Hybrid Hearing) Naynaben Arunbhai Jain Principal Commissioner Of बनाम/ 255-257, Ahura Nagar Society Income-Tax, Surat-1, Income Tax Vs. Surat – 395009 Office, 123, 1Stfloor, Aaykar Bhavan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acnpj 5784 D (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से / Appellant By Shri Rasesh Shah, Ca राज" की ओर से /Respondent By Shri Ravinder Sindhu, Cit-Dr सुनवाई की तारीख/Date Of Hearing 23/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 19/09/2025

delays in filing the appeals are condoned and we proceed to decide the cases on merit. 3. Grounds of appeal raised by the assessee in ITA No.571/SRT/2024 (AY 2013-14) are as under: “1. On the facts and in circumstances of the case as well as law on the subject, the learned Pr.CIT has erred in passing the order

NAYNABEN ARUNBHAI JAIN,AHURA NAGAR SOCIETY vs. PCIT SURAT-1, AAYAKAR BHAVAN

In the result, the appeal of the assessee is allowed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.571 & 572/Srt/2024 Assessment Years: (2013-14 & 2014-15) (Hybrid Hearing) Naynaben Arunbhai Jain Principal Commissioner Of बनाम/ 255-257, Ahura Nagar Society Income-Tax, Surat-1, Income Tax Vs. Surat – 395009 Office, 123, 1Stfloor, Aaykar Bhavan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acnpj 5784 D (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से / Appellant By Shri Rasesh Shah, Ca राज" की ओर से /Respondent By Shri Ravinder Sindhu, Cit-Dr सुनवाई की तारीख/Date Of Hearing 23/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 19/09/2025

delays in filing the appeals are condoned and we proceed to decide the cases on merit. 3. Grounds of appeal raised by the assessee in ITA No.571/SRT/2024 (AY 2013-14) are as under: “1. On the facts and in circumstances of the case as well as law on the subject, the learned Pr.CIT has erred in passing the order

JAGDISHBHAI KARAMSHIBHAI BODRA,SURAT vs. DCIT CIRCLE 1(1)(1), SURAT

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

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.367 & 368/Srt/2025 Assessment Years: (2015-16 & 2017-18) (Hybrid Hearing) Jagdishbhai Karamshibhai Deputy Commissioner Of Income-Tax, बनाम/ Bodra Circle-1(1)(1), Surat, Room No.108, Vs. 37, Diamond Nagar, Mini Aayakar Bhawan, Majura Gate, Surat Hira Bazar, Varachha Road, - 395 001 Surat-395 004 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abypb 6267 B (अपीलाथ"/Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Appellant By Shri Suresh K. Kabra, Ca राज"व क" ओर से/Respondent By Ms. Namita Patel, Sr-Dr सुनवाई क" तार"ख /Date Of Hearing 28/08/2025 उ"घोषणा क" तार"ख /Date Of Pronouncement 17/11/2025

144B of the Act on 26.04.2023 and 30.10.2023 respectively. With the consent of both parties, both appeals were ITA Nos.367-368/SRT/2025/AYs 15-16 & 17-18 Jagdishbhai K Bodra heard together and a common order is passed for the sake of convenience and brevity. ITA No.367/SRT/2025 is take as the “lead” case. 2. Grounds of appeal raised by the assessee

JAGDISHBHAI KARAMSHIBHAI BODRA ,SURAT vs. DCIT CIRCLE 1(1)(1), SURAT

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

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.367 & 368/Srt/2025 Assessment Years: (2015-16 & 2017-18) (Hybrid Hearing) Jagdishbhai Karamshibhai Deputy Commissioner Of Income-Tax, बनाम/ Bodra Circle-1(1)(1), Surat, Room No.108, Vs. 37, Diamond Nagar, Mini Aayakar Bhawan, Majura Gate, Surat Hira Bazar, Varachha Road, - 395 001 Surat-395 004 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abypb 6267 B (अपीलाथ"/Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Appellant By Shri Suresh K. Kabra, Ca राज"व क" ओर से/Respondent By Ms. Namita Patel, Sr-Dr सुनवाई क" तार"ख /Date Of Hearing 28/08/2025 उ"घोषणा क" तार"ख /Date Of Pronouncement 17/11/2025

144B of the Act on 26.04.2023 and 30.10.2023 respectively. With the consent of both parties, both appeals were ITA Nos.367-368/SRT/2025/AYs 15-16 & 17-18 Jagdishbhai K Bodra heard together and a common order is passed for the sake of convenience and brevity. ITA No.367/SRT/2025 is take as the “lead” case. 2. Grounds of appeal raised by the assessee