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

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

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

delay vide its application under consideration. 2. The assessee trust was issued letter dated 2-4-2019 to show cause as to why the application for condonation should not be rejected as no genuine hardships is shown which prevented it from filing Form 10 on time. It was requested to file the reply

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

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

delay vide its application under consideration. 2. The assessee trust was issued letter dated 2-4-2019 to show cause as to why the application for condonation should not be rejected as no genuine hardships is shown which prevented it from filing Form 10 on time. It was requested to file the reply

RAMESHCHANDRA BUDHIYABHAI AHIR,SURAT vs. INCOME TAX OFFICER WARD-1, BARDOLI

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.621/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) Rameshchandra Budhiyabhai Ahir, Income Tax Officer, Vs. Pilutha Faliyu, At & Post – Ward-1, Bardoli, Income Tax Office, 2Nd Floor, Siyalaj, Tal – Magrol, Dist – Surat, Surat – 394110 Bsnl Building, Station Road, Bardoli-394601 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Alfpa7625Q (Appellant) (Respondent)

37) days. The Ld. Counsel for the assessee filed a petition for condonation of delay, requesting the Bench to condone the delay. The contents of the petition for condonation of delay, are reproduced below: ITA.621/SRT/2023/AY.2017-18 Rameshchandra B. Ahir “1. That appeal order of NFAC. Delhi is dated 05.06.2023 has been communicated through portal under the tab “For Your Information

MUKHTAR RAMZAN SHAIKH,VAPI vs. INCOME TAX OFFICER, WARD-6, VAPI, VAPI

In the result, assessee’s appeal in ITA No

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.628 & 629/Srt/2023 Assessment Years: (2010-11 & 2011-12) (Physical Hearing) Mukhtar Ramzan Shaikh Income Tax Officer, 303, Imran Mension, Opp. Vs. Ward-6, Vapi, Income Tax Office, Suman Auto, Godal Nagar, Room No.808, Fortune Saquare- Vapi-396191 Ii, Daman Road, Chala Vapi- 396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Awlps 0991 F (अपीलाथ"/Appellant) (""थ" /Respondent)

condone the delay in both appeals of the assessee. 11. Now coming to assessee’s appeal in ITA No.628/SRT/2023, at the outset, Ld. Counsel for the assessee informs the Bench that assessee does not wish to press Ground No.1(in ITA No.628/SRT/2023), therefore, I dismiss ground No.1 raised by the assessee, as “not pressed”. 12. Now, I take ground

MUKHTAR RAMZAN SHAIKH,VAPI vs. INCOME TAX OFFICER, WARD-6, VAPI, VAPI

In the result, assessee’s appeal in ITA No

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.628 & 629/Srt/2023 Assessment Years: (2010-11 & 2011-12) (Physical Hearing) Mukhtar Ramzan Shaikh Income Tax Officer, 303, Imran Mension, Opp. Vs. Ward-6, Vapi, Income Tax Office, Suman Auto, Godal Nagar, Room No.808, Fortune Saquare- Vapi-396191 Ii, Daman Road, Chala Vapi- 396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Awlps 0991 F (अपीलाथ"/Appellant) (""थ" /Respondent)

condone the delay in both appeals of the assessee. 11. Now coming to assessee’s appeal in ITA No.628/SRT/2023, at the outset, Ld. Counsel for the assessee informs the Bench that assessee does not wish to press Ground No.1(in ITA No.628/SRT/2023), therefore, I dismiss ground No.1 raised by the assessee, as “not pressed”. 12. Now, I take ground

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

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

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

BHUVNESH BIMALCHAND JAIN,SURAT vs. ITO, WARD 3(2)(6), SURAT

In the result, the appeal filed by the assessee is\nallowed for statistical purposes

2)(6)\nAayakar Bhavan,\nAnvil, Adajan\nSurat - 395009\n(Respondent)\nAssessee by Shree Ramesh Malpani, CA\nRevenue by Shri J.K Chandnani, Sr. DR\nDate of Hearing 07.10.2025\nDate of Pronouncement 09.10.2025\nORDER\nPer: SHRI. SANDEEP GOSAIN, J.М.:\nThe present appeals have been filed by the assessee\nchallenging the impugned order dt. 27.03.2025 passed under\nsection 250 of the Income

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

condoned the delay and resultantly appeal was dismissed as “unadmitted” The Ld. AR of the assessee submits that delay in filing appeal before Ld.CIT(A) was not intentional nor deliberate rather the assessee was not aware about the passing assessment order. The delay was not inordinate. The assessee has a good cate on merit and is likely to succeeds

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 u/s 143(2

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VAPI vs. RADHA MADHAV ECO INDUSTRIAL PARK, VAPI

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 CIT(A) has passed order u/s 250 of the Act on 15.09.2023. However, the assessee filed the appeal on 29.06.2024. Therefore, there is a delay of 63 days. The assessee

RAJESHBHAI D. DUNGARANI (HUF),SURAT vs. INCOME TAX OFFICER, WARD -3(2)(3), SURAT

In the result, the substantial ground of appeal as framed by me is allowed

Bench: Shri Pawan Singh(Virtual Hearing) Rajeshbhai D Dungarani (Huf), I.T.O., 15-A, Sundaram Park Society, Ward-3(2)(3), Vs. Dabholi Road, Surat-395004 Surat. (Gujarat) Pan No. Aakhr 4970 E Appellant/ Assessee Respondent/ Revenue

2 Rajeshbhai D Dungarani Vs ITO for the revenue submits that in absence of proper explanation, delay may not be condoned. 4. I have considered the contention of both the parties and perused the record carefully. As recorded above, there is delay of 37 days in filing the present appeal. The ld. AR of the assessee vehemently argued that

SHRI PARESH K. SORATHIYA,SURAT vs. THE INCOME TAX OFFICER,WARD-3(2)(3),, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.342/Srt/2018 (Ay 2009-10) (Hearing In Physical Court) Shri Paresh Sorathiya Income Tax Officer 195, Ambica Nagar No.2, Aaykar Bhavan, Majura Vs Opp. Arogya Kendra, Gate, Surat-395001 Katargam Road, Surat Pan : Axbps 9579 C अपीलाथ"/Appellant ""यथ" /Respondent

2 Sh. Paresh Sorathiya of appeal in time was neither intentional nor deliberate nor with mala fide intention. The Ld. AR for the assessee submitted similar submissions as pleaded in the application for condonation of delay. The ld AR for the assessee submits that assessee has a good case on merit and is likely to succeeds, if the delay

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 MANOJBHAI GIJUBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

In the result, the grounds of appeal raised by the assessee(s) are allowed

Bench: Shri Pawan Singh, Hon'Ble Jm & Dr. Arjun Lal Saini, Hon'Ble Am (Virtual Court Hearing) Sl.

condone the delay in all the appeals and admit all the appeals for hearing. 184 to 194/SRT/2018 & 263/SRT/2018 AYs.2007-08 to 2010-11 4. Facts as extracted from the orders of the lower authorities are that the land of aforesaid individual assessees was acquired by Special Land Acquisition Officer, Surat for M/s Essar Steel Ltd. The Revenue / Assessing Officer made