BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

124 results for “condonation of delay”+ Section 2(29)clear

Sorted by relevance

Chennai988Delhi822Mumbai792Kolkata508Pune489Bangalore367Hyderabad355Ahmedabad346Jaipur263Karnataka177Nagpur129Chandigarh128Surat124Raipur123Visakhapatnam117Amritsar100Indore94Panaji82Lucknow75Cuttack67Rajkot63Cochin58Calcutta40Patna33SC32Guwahati22Agra22Telangana20Allahabad20Jodhpur18Dehradun15Varanasi14Kerala7Jabalpur6Rajasthan5Orissa4Ranchi2Andhra Pradesh2A.K. SIKRI ROHINTON FALI NARIMAN1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1A.K. SIKRI N.V. RAMANA1Himachal Pradesh1

Key Topics

Addition to Income78Section 69A64Section 143(3)58Section 271(1)(c)47Section 14839Condonation of Delay37Limitation/Time-bar30Section 80P29Section 250

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 384/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

2)(b) of the Act, I hereby reject the application for condonation of delay in filing the Form No. 10 for the A.Y. 2014-15." 28. Mr. Vora, the learned counsel is right in his submission that a fair and dispassionate view of the facts ought to have persuaded the respondent, who possesses wide discretion in the matter under section

Showing 1–20 of 124 · Page 1 of 7

28
Section 6825
Section 14724
Penalty20

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 385/SRT/2022[2019-20]Status: DisposedITAT Surat28 Feb 2023AY 2019-20

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

2)(b) of the Act, I hereby reject the application for condonation of delay in filing the Form No. 10 for the A.Y. 2014-15." 28. Mr. Vora, the learned counsel is right in his submission that a fair and dispassionate view of the facts ought to have persuaded the respondent, who possesses wide discretion in the matter under section

NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

ITA 383/SRT/2022[2017-18]Status: DisposedITAT Surat28 Feb 2023AY 2017-18

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

2)(b) of the Act, I hereby reject the application for condonation of delay in filing the Form No. 10 for the A.Y. 2014-15." 28. Mr. Vora, the learned counsel is right in his submission that a fair and dispassionate view of the facts ought to have persuaded the respondent, who possesses wide discretion in the matter under section

SHRI MOHANBHAI D. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-9(3),, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1651/AHD/2016[2001-02]Status: DisposedITAT Surat23 Mar 2018AY 2001-02

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. “Every day’s delay must be explained” does not mean

SHREYANSH CORPORATION,,SURAT vs. THE INCOME TAX OFFICER, OSD-1, RANGE-2,, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1641/AHD/2016[2002-03]Status: DisposedITAT Surat23 Mar 2018AY 2002-03

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. “Every day’s delay must be explained” does not mean

M/S. SAMARTH INDIA,,SURAT vs. THE INCOME TAX OFFICER, OSD-1, RANGE-2,, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1629/AHD/2016[2002-03]Status: DisposedITAT Surat23 Mar 2018AY 2002-03

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. “Every day’s delay must be explained” does not mean

M/S. LAKHANI IMPEX,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4,, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1648/AHD/2016[2003-04]Status: DisposedITAT Surat23 Mar 2018AY 2003-04

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. “Every day’s delay must be explained” does not mean

M/S. LAKHANI IMPEX,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4,, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1647/AHD/2016[2003-04]Status: DisposedITAT Surat23 Mar 2018AY 2003-04

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. “Every day’s delay must be explained” does not mean

M/S. SAMARTH INDIA,,SURAT vs. THE INCOME TAX OFFICER, OSD-1, RANGE-2,, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1630/AHD/2016[2003-04]Status: DisposedITAT Surat23 Mar 2018AY 2003-04

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. “Every day’s delay must be explained” does not mean

SHREYANSH CORPORATION,,SURAT vs. THE INCOME TAX OFFICER, OSD-1, RANGE-2,, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1642/AHD/2016[2003-04]Status: DisposedITAT Surat23 Mar 2018AY 2003-04

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. “Every day’s delay must be explained” does not mean

SHRI MOHANBHAI D. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-9(3),, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1652/AHD/2016[2003-04]Status: DisposedITAT Surat23 Mar 2018AY 2003-04

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. “Every day’s delay must be explained” does not mean

SHRI MOHANBHAI D. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-9(3),, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1653/AHD/2016[2003-04]Status: DisposedITAT Surat22 Mar 2018AY 2003-04

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. “Every day’s delay must be explained” does not mean

M/S. SHREYA IMPEX,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(2),, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1824/AHD/2016[2005-06]Status: DisposedITAT Surat22 Mar 2018AY 2005-06

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. “Every day’s delay must be explained” does not mean

NAVBHARAT CHERITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD-1, BHARUCH

In the result, all these three appeals of the assessee are allowed for statistical purposes

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)

2)(b) of the Act, I hereby reject the application for condonation of delay in filing the Form No. 10 for the A.Y. 2014-15." 28. Mr. Vora, the learned counsel is right in his submission that a fair and dispassionate view of the facts ought to have persuaded the respondent, who possesses wide discretion in the matter under section

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 503/SRT/2019[2005-06]Status: DisposedITAT Surat06 Dec 2019AY 2005-06

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

29-05-2018 in case of Mohanbhai D. Patel (HUF), bearing ITA No. 1450/Ahd/2015/SRT, & Others wherein delay was ranging between 2810 days to 2831 days has been condoned in cases of 3 entities. Therefore, we humbly submit before Your Honours that issue of condonation of issue is a covered issue.” 17. In view of the facts and circumstances explained above

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 499/SRT/2019[2001-02]Status: DisposedITAT Surat06 Dec 2019AY 2001-02

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

29-05-2018 in case of Mohanbhai D. Patel (HUF), bearing ITA No. 1450/Ahd/2015/SRT, & Others wherein delay was ranging between 2810 days to 2831 days has been condoned in cases of 3 entities. Therefore, we humbly submit before Your Honours that issue of condonation of issue is a covered issue.” 17. In view of the facts and circumstances explained above

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 498/SRT/2019[2000-01]Status: DisposedITAT Surat06 Dec 2019AY 2000-01

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

29-05-2018 in case of Mohanbhai D. Patel (HUF), bearing ITA No. 1450/Ahd/2015/SRT, & Others wherein delay was ranging between 2810 days to 2831 days has been condoned in cases of 3 entities. Therefore, we humbly submit before Your Honours that issue of condonation of issue is a covered issue.” 17. In view of the facts and circumstances explained above

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 497/SRT/2019[1999-00]Status: DisposedITAT Surat06 Dec 2019AY 1999-00

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

29-05-2018 in case of Mohanbhai D. Patel (HUF), bearing ITA No. 1450/Ahd/2015/SRT, & Others wherein delay was ranging between 2810 days to 2831 days has been condoned in cases of 3 entities. Therefore, we humbly submit before Your Honours that issue of condonation of issue is a covered issue.” 17. In view of the facts and circumstances explained above

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 502/SRT/2019[2004-05]Status: DisposedITAT Surat06 Dec 2019AY 2004-05

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

29-05-2018 in case of Mohanbhai D. Patel (HUF), bearing ITA No. 1450/Ahd/2015/SRT, & Others wherein delay was ranging between 2810 days to 2831 days has been condoned in cases of 3 entities. Therefore, we humbly submit before Your Honours that issue of condonation of issue is a covered issue.” 17. In view of the facts and circumstances explained above

M D INDUSTRIES PVT LTD,SURAT vs. DCIT, CIRCLE -1, SURAT

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 500/SRT/2019[2002-03]Status: DisposedITAT Surat06 Dec 2019AY 2002-03

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

29-05-2018 in case of Mohanbhai D. Patel (HUF), bearing ITA No. 1450/Ahd/2015/SRT, & Others wherein delay was ranging between 2810 days to 2831 days has been condoned in cases of 3 entities. Therefore, we humbly submit before Your Honours that issue of condonation of issue is a covered issue.” 17. In view of the facts and circumstances explained above