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26 results for “condonation of delay”+ Section 153C(1)clear

Sorted by relevance

Chennai368Delhi268Hyderabad107Mumbai104Bangalore91Pune65Ahmedabad65Kolkata60Jaipur59Visakhapatnam37Amritsar28Surat26Nagpur19Chandigarh15Panaji15Cochin15Karnataka13Lucknow9Rajkot6Raipur6Guwahati6Dehradun6Patna5Calcutta5Cuttack4Indore3Jodhpur3Telangana2SC1

Key Topics

Section 271(1)(b)74Section 271(1)(c)48Section 142(1)38Section 143(3)27Section 153C26Section 26316Penalty16Section 14414Addition to Income

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

ITA 174/SRT/2021[2008-9]Status: DisposedITAT Surat23 Dec 2022

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

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

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

Showing 1–20 of 26 · Page 1 of 2

10
Section 1328
Undisclosed Income6
Limitation/Time-bar5
ITA 52/SRT/2022[2015-16]Status: Disposed
ITAT Surat
23 Dec 2022
AY 2015-16

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

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

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

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

ITA 171/SRT/2021[2008-09]Status: DisposedITAT Surat23 Dec 2022AY 2008-09

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

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

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

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

ITA 118/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

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)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

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

ITA 121/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

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)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

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

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 632/SRT/2023[2013-14]Status: HeardITAT Surat21 Nov 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

delay in filing the submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings, before the Assessing Officer. Therefore, Ld. Counsel prayed the Bench that entire penalty may be deleted. 8. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 633/SRT/2023[2014-15]Status: HeardITAT Surat21 Nov 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

delay in filing the submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings, before the Assessing Officer. Therefore, Ld. Counsel prayed the Bench that entire penalty may be deleted. 8. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 634/SRT/2023[2015-16]Status: HeardITAT Surat21 Nov 2023AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

delay in filing the submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings, before the Assessing Officer. Therefore, Ld. Counsel prayed the Bench that entire penalty may be deleted. 8. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 635/SRT/2023[2016-17]Status: HeardITAT Surat21 Nov 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

delay in filing the submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings, before the Assessing Officer. Therefore, Ld. Counsel prayed the Bench that entire penalty may be deleted. 8. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 636/SRT/2023[2017-18]Status: HeardITAT Surat21 Nov 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

delay in filing the submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings, before the Assessing Officer. Therefore, Ld. Counsel prayed the Bench that entire penalty may be deleted. 8. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 637/SRT/2023[2018-19]Status: HeardITAT Surat21 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

delay in filing the submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings, before the Assessing Officer. Therefore, Ld. Counsel prayed the Bench that entire penalty may be deleted. 8. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 631/SRT/2023[2012-13]Status: HeardITAT Surat21 Nov 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

delay in filing the submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings, before the Assessing Officer. Therefore, Ld. Counsel prayed the Bench that entire penalty may be deleted. 8. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance

RAMABHAI KANJIBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 108/SRT/2023[2015-16]Status: DisposedITAT Surat11 May 2023AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.106 To 110/Srt/2023 Assessment Years: (2013-14 To 2017-18) (Physical Hearing) Ramabhai Kanjibhai Patel, Vs. The Dcit, At-Surajpuja, Po-Surajpura, Ta-Palanpur, Central Circle-2, Palanpur-385001. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aefpp4997J (Assessee) (Respondent)

Section 142(1)Section 143(3)Section 144Section 271Section 271(1)(b)Section 274

delay in filing submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings. 7. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance of various notices during the assessment proceedings, so penalty should be levied under section 271(1

RAMABHAI KANJIBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 106/SRT/2023[2013-14]Status: DisposedITAT Surat11 May 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.106 To 110/Srt/2023 Assessment Years: (2013-14 To 2017-18) (Physical Hearing) Ramabhai Kanjibhai Patel, Vs. The Dcit, At-Surajpuja, Po-Surajpura, Ta-Palanpur, Central Circle-2, Palanpur-385001. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aefpp4997J (Assessee) (Respondent)

Section 142(1)Section 143(3)Section 144Section 271Section 271(1)(b)Section 274

delay in filing submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings. 7. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance of various notices during the assessment proceedings, so penalty should be levied under section 271(1

RAMABHAI KANJIBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 109/SRT/2023[2016-17]Status: DisposedITAT Surat11 May 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.106 To 110/Srt/2023 Assessment Years: (2013-14 To 2017-18) (Physical Hearing) Ramabhai Kanjibhai Patel, Vs. The Dcit, At-Surajpuja, Po-Surajpura, Ta-Palanpur, Central Circle-2, Palanpur-385001. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aefpp4997J (Assessee) (Respondent)

Section 142(1)Section 143(3)Section 144Section 271Section 271(1)(b)Section 274

delay in filing submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings. 7. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance of various notices during the assessment proceedings, so penalty should be levied under section 271(1

RAMABHAI KANJIBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 110/SRT/2023[2017-18]Status: DisposedITAT Surat11 May 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.106 To 110/Srt/2023 Assessment Years: (2013-14 To 2017-18) (Physical Hearing) Ramabhai Kanjibhai Patel, Vs. The Dcit, At-Surajpuja, Po-Surajpura, Ta-Palanpur, Central Circle-2, Palanpur-385001. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aefpp4997J (Assessee) (Respondent)

Section 142(1)Section 143(3)Section 144Section 271Section 271(1)(b)Section 274

delay in filing submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings. 7. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance of various notices during the assessment proceedings, so penalty should be levied under section 271(1

RAMABHAI KANJIBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 107/SRT/2023[2014-15]Status: DisposedITAT Surat11 May 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.106 To 110/Srt/2023 Assessment Years: (2013-14 To 2017-18) (Physical Hearing) Ramabhai Kanjibhai Patel, Vs. The Dcit, At-Surajpuja, Po-Surajpura, Ta-Palanpur, Central Circle-2, Palanpur-385001. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aefpp4997J (Assessee) (Respondent)

Section 142(1)Section 143(3)Section 144Section 271Section 271(1)(b)Section 274

delay in filing submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings. 7. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance of various notices during the assessment proceedings, so penalty should be levied under section 271(1

MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER -1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 535/SRT/2025[2011-12]Status: DisposedITAT Surat29 Aug 2025AY 2011-12

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 271(1)(c)

section 253(3) of the Act. The assessee has filed an affidavit for condonation of delay in filing of appeal before the Tribunal. It has been stated that notices of hearing were issued to the wrong e-mail Id, i.e., ‘moulimaniImpexpl@gmail.com’ instead of ‘gandhi.himanshu92@yahoo.in’, which was mentioned in Form 35. The CIT(A) passed order on 23.12.2024 and due date

MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER- 1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 536/SRT/2025[2012-13]Status: DisposedITAT Surat29 Aug 2025AY 2012-13

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 271(1)(c)

section 253(3) of the Act. The assessee has filed an affidavit for condonation of delay in filing of appeal before the Tribunal. It has been stated that notices of hearing were issued to the wrong e-mail Id, i.e., ‘moulimaniImpexpl@gmail.com’ instead of ‘gandhi.himanshu92@yahoo.in’, which was mentioned in Form 35. The CIT(A) passed order on 23.12.2024 and due date

MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER- 1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 533/SRT/2025[2009-10]Status: DisposedITAT Surat29 Aug 2025AY 2009-10

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 271(1)(c)

section 253(3) of the Act. The assessee has filed an affidavit for condonation of delay in filing of appeal before the Tribunal. It has been stated that notices of hearing were issued to the wrong e-mail Id, i.e., ‘moulimaniImpexpl@gmail.com’ instead of ‘gandhi.himanshu92@yahoo.in’, which was mentioned in Form 35. The CIT(A) passed order on 23.12.2024 and due date