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

SHREE BILIMORA VIBHAG ANAVIL MANDAL NUTAN PARK, SHANTI NIKETAN SOCIETY MORORJI DESAI MARG BILIMORA NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), SURAT

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

Bench: Dr. Dinesh Mohan Sinha & Shri Bijayananda Pruseth

153 ITR 596 held as under: "Since in this case the assessee had been prosecuting other remedies, the time taken by those proceedings should naturally be taken while determining the question whether the assessee had sufficient cause for not presenting the appeal in time. Therefore, the revenue was not right in submitting that the appeal filed under section

SHREE BILIMORA VIBHAG ANAVIL MANDAL NUTAN PARK, SHANTI NIKETAN SOCIETY, MORARJI DESAI MARG BILIMORA NA vs. ARI,NAVSARIVS.CIT(EXEMPTION), SURAT

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

Bench: Dr. Dinesh Mohan Sinha & Shri Bijayananda Pruseth

153 ITR 596 held as under: "Since in this case the assessee had been prosecuting other remedies, the time taken by those proceedings should naturally be taken while determining the question whether the assessee had sufficient cause for not presenting the appeal in time. Therefore, the revenue was not right in submitting that the appeal filed under section

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

MAYUR ASHESHBHAI JOSHI PROP. SHRUSHTI ENTERPRISE,SURAT vs. INCOME TAX OFFICER, WARD, - 2(3)(8), SURAT

In the result the ground No

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

ii) ITA No.62/SRT/2019, AY.2013-14, Revenue appeal – Vajendra Jagjivandas Thakkar. (iii) ITA No.66/SRT/2019, AY.2013-14, Revenue appeal – Mayur Asheshbhai Joshi (iv) ITA No.167/SRT/2021, AY.2013-14, Assessee’s-appeal– Sonu Dharmichand Bafna ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others (v) ITA No.168/SRT/2021, AY.2013-14, Assessee’s appeal – Vajendra Jagjivandas Thakar. (vi) ITA No.170/SRT/2021, AY.2013-14, Assessee’s appeal – Mayur Asheshbhai

INCOME TAX OFFICER, WARD -2(3)(8), SURAT vs. SHRI SONU DHARMICHAND BAFNA,, SURAT

In the result the ground No

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

ii) ITA No.62/SRT/2019, AY.2013-14, Revenue appeal – Vajendra Jagjivandas Thakkar. (iii) ITA No.66/SRT/2019, AY.2013-14, Revenue appeal – Mayur Asheshbhai Joshi (iv) ITA No.167/SRT/2021, AY.2013-14, Assessee’s-appeal– Sonu Dharmichand Bafna ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others (v) ITA No.168/SRT/2021, AY.2013-14, Assessee’s appeal – Vajendra Jagjivandas Thakar. (vi) ITA No.170/SRT/2021, AY.2013-14, Assessee’s appeal – Mayur Asheshbhai

PARAG NARESHBHAI MEHTA PROP. OF DEEKSHA TRADING ,SURAT vs. INCOME TAX OFFICER, WARD -2(3)(8), , SURAT

In the result the ground No

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

ii) ITA No.62/SRT/2019, AY.2013-14, Revenue appeal – Vajendra Jagjivandas Thakkar. (iii) ITA No.66/SRT/2019, AY.2013-14, Revenue appeal – Mayur Asheshbhai Joshi (iv) ITA No.167/SRT/2021, AY.2013-14, Assessee’s-appeal– Sonu Dharmichand Bafna ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others (v) ITA No.168/SRT/2021, AY.2013-14, Assessee’s appeal – Vajendra Jagjivandas Thakar. (vi) ITA No.170/SRT/2021, AY.2013-14, Assessee’s appeal – Mayur Asheshbhai

VRAJENDRA JAGJIVANDAS THAKKAR PROP. OF ADITI EXPORTS,SURAT vs. INCOME TAX OFFICER, WD- 2(3)(8), SURAT

In the result the ground No

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

ii) ITA No.62/SRT/2019, AY.2013-14, Revenue appeal – Vajendra Jagjivandas Thakkar. (iii) ITA No.66/SRT/2019, AY.2013-14, Revenue appeal – Mayur Asheshbhai Joshi (iv) ITA No.167/SRT/2021, AY.2013-14, Assessee’s-appeal– Sonu Dharmichand Bafna ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others (v) ITA No.168/SRT/2021, AY.2013-14, Assessee’s appeal – Vajendra Jagjivandas Thakar. (vi) ITA No.170/SRT/2021, AY.2013-14, Assessee’s appeal – Mayur Asheshbhai

THE ITO, WARD-2(3)(8),, SURAT vs. SHRI VRAJENDRA JAGJIVANDAS THAKKAR,, SURAT

In the result the ground No

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

ii) ITA No.62/SRT/2019, AY.2013-14, Revenue appeal – Vajendra Jagjivandas Thakkar. (iii) ITA No.66/SRT/2019, AY.2013-14, Revenue appeal – Mayur Asheshbhai Joshi (iv) ITA No.167/SRT/2021, AY.2013-14, Assessee’s-appeal– Sonu Dharmichand Bafna ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others (v) ITA No.168/SRT/2021, AY.2013-14, Assessee’s appeal – Vajendra Jagjivandas Thakar. (vi) ITA No.170/SRT/2021, AY.2013-14, Assessee’s appeal – Mayur Asheshbhai

ITO, WARD -2(3)(8), SURAT vs. SHRI MAYUR ASHESHBHAI JOSHI, SURAT

In the result the ground No

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

ii) ITA No.62/SRT/2019, AY.2013-14, Revenue appeal – Vajendra Jagjivandas Thakkar. (iii) ITA No.66/SRT/2019, AY.2013-14, Revenue appeal – Mayur Asheshbhai Joshi (iv) ITA No.167/SRT/2021, AY.2013-14, Assessee’s-appeal– Sonu Dharmichand Bafna ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others (v) ITA No.168/SRT/2021, AY.2013-14, Assessee’s appeal – Vajendra Jagjivandas Thakar. (vi) ITA No.170/SRT/2021, AY.2013-14, Assessee’s appeal – Mayur Asheshbhai

ITO, WARD 2(3)(8), SURAT vs. SHRI PARAG NARESHBHAI MEHTA, SURAT

In the result the ground No

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

ii) ITA No.62/SRT/2019, AY.2013-14, Revenue appeal – Vajendra Jagjivandas Thakkar. (iii) ITA No.66/SRT/2019, AY.2013-14, Revenue appeal – Mayur Asheshbhai Joshi (iv) ITA No.167/SRT/2021, AY.2013-14, Assessee’s-appeal– Sonu Dharmichand Bafna ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others (v) ITA No.168/SRT/2021, AY.2013-14, Assessee’s appeal – Vajendra Jagjivandas Thakar. (vi) ITA No.170/SRT/2021, AY.2013-14, Assessee’s appeal – Mayur Asheshbhai

SONU DHARMICHAND BAFNA PROP. OF BRIGHT DIAMONDS,SURATY vs. INCOME TAX OFFICER, WD- 2(3)(8), SURAT

In the result the ground No

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

ii) ITA No.62/SRT/2019, AY.2013-14, Revenue appeal – Vajendra Jagjivandas Thakkar. (iii) ITA No.66/SRT/2019, AY.2013-14, Revenue appeal – Mayur Asheshbhai Joshi (iv) ITA No.167/SRT/2021, AY.2013-14, Assessee’s-appeal– Sonu Dharmichand Bafna ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others (v) ITA No.168/SRT/2021, AY.2013-14, Assessee’s appeal – Vajendra Jagjivandas Thakar. (vi) ITA No.170/SRT/2021, AY.2013-14, Assessee’s appeal – Mayur Asheshbhai

NOBAL JEWELS PVT LTD,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.431 &440/Srt/2022 (िनधा"रणवष" / Assessment Year: (2012-13) (Physical Court Hearing)

condonation of delay. 3. We have heard both the parties on this preliminary issue and noted that while computing the delay, the date on which appeal has been filed, has not been excluded. We are of the view that the date on which appeal has been filed by the assessee, should not be included in computing the delay in filing

ASST. COMMISSIONER OF INCOME TAX, CC-3, SURAT vs. M/S. ANTIQUE EXIM PVT. LTD., , SURAT

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.431 &440/Srt/2022 (िनधा"रणवष" / Assessment Year: (2012-13) (Physical Court Hearing)

condonation of delay. 3. We have heard both the parties on this preliminary issue and noted that while computing the delay, the date on which appeal has been filed, has not been excluded. We are of the view that the date on which appeal has been filed by the assessee, should not be included in computing the delay in filing

ASST. COMMISSIONER OF INCOME TAX, CC-2, SURAT vs. M/S. SAFFRON GEMS PVT. LTD., , SURAT

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.431 &440/Srt/2022 (िनधा"रणवष" / Assessment Year: (2012-13) (Physical Court Hearing)

condonation of delay. 3. We have heard both the parties on this preliminary issue and noted that while computing the delay, the date on which appeal has been filed, has not been excluded. We are of the view that the date on which appeal has been filed by the assessee, should not be included in computing the delay in filing

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR.-3, SURAT vs. MARUDHAR DIAMOND PVT LTD, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.431 &440/Srt/2022 (िनधा"रणवष" / Assessment Year: (2012-13) (Physical Court Hearing)

condonation of delay. 3. We have heard both the parties on this preliminary issue and noted that while computing the delay, the date on which appeal has been filed, has not been excluded. We are of the view that the date on which appeal has been filed by the assessee, should not be included in computing the delay in filing

MARUDHAR DIAMOND PVT LTD,SURAT vs. DEPUTY COMMISSIONER OF INCOME TAX, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.431 &440/Srt/2022 (िनधा"रणवष" / Assessment Year: (2012-13) (Physical Court Hearing)

condonation of delay. 3. We have heard both the parties on this preliminary issue and noted that while computing the delay, the date on which appeal has been filed, has not been excluded. We are of the view that the date on which appeal has been filed by the assessee, should not be included in computing the delay in filing