THAKORBHAI CHHAGANBHAI MORI,BHARUCH vs. ITO, WARD 1(1), BHARUCH

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

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2012-13. 2. At the very outset, we noticed that there is delay of 338 days in filing present appeal and in this regard an application for seeking condonation of delay has been filed by the assessee

ORCHID CORP,SURAT vs. ITO, WARD 1(1)(1), SURAT

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1119/Srt/2024 Assessment Year: (2021-22) (Hybrid Hearing) Orchid Corp., Vs. Ito, F-11, Orchid Ventura, Nr. New Lp Ward - 1(1)(1), Savani School, Palanpore Canal Surat Road, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaffo2395F (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 31/07/2025 Date Of Pronouncement 29/10/2025

208 (HP). He submitted that there was only delay of one-day in filing the return of income, which was due to the illness of the accountant. However, the audit report was filed on 15.02.2022, i.e., one month before the extended due date for filing the ITA No.1119/SRT/2024/AY 2021-22 Orchid Corp. return on 15.03.2022. Copy of medical certificate

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

LOKENDRA KUMAR SINGH,SURAT vs. DCIT CC-2(1)(1), SURAT

The appeal of the assessee is dismissed

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

Section 36(1)(va) of the Act. 4. Being aggrieved by the assessment order the assessee filed appeal before the CIT(A), the CIT(A) dismissed the appeal of the assessee. Lokendra Kumar Singh vs. DCIT Asst. Year –2019-20 - 3– 5. There is a delay of 208 days for which the assessee has filed the delay condonation

INCOME TAX APPELLATE TRIBUNAL BAR ASSOCIATION,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.166/Srt/2022 (Ay 2019-20) (Hearing In Physical Court) Income Tax Appellate Tribunal Commissioner Of Income Tax Bar Association, 208, Titanium (Exemption), Ahmedabad, Vs Business Hub, Opp. Bhimrad Room 15, Aaykar Bhavan, Police Chowky, Bhimrad, Ashram Road, Navrangpura, Surat-395017 Ahmedabad-380009 Pan No. Aabai 4058 C अपीलाथ"/Appellant ""थ" /Respondent

208, Titanium (Exemption), Ahmedabad, Vs Business Hub, Opp. Bhimrad Room 15, Aaykar Bhavan, Police Chowky, Bhimrad, Ashram Road, Navrangpura, Surat-395017 Ahmedabad-380009 PAN No. AABAI 4058 C अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Rasesh Shah, C.A राज" की ओर से /Revenue by Shri SM Keshkamat, CIT-DR सुनवाई की तारीख/Date of hearing

RANG AVDHUT MANDIR TRUST,BARDOLI vs. INCOME TAX OFFICER, WARD - 1, BARDOLI

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh(Physical Hearing) Rang Avdhut Mandir Trust, I.T.O., 208, Sarvoday Nagar Society, Bardoli, Ward-1, Vs. Surat. Bardoli. Pan No. Aaaar 3731 Q Appellant/ Assessee Respondent/ Revenue

208, Sarvoday Nagar Society, Bardoli, Ward-1, Vs. Surat. Bardoli. PAN No. AAAAR 3731 Q Appellant/ assessee Respondent/ revenue Assessee represented by Shri Kiran K Shah, CA Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 12/04/2023 Date of pronouncement 12/04/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal

SHRI VIKRAMSINH THAKORBHAI RAVAT,VALSAD vs. ACIT VALSAD CIRCLE, VALSAD

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.206/Srt/2025 Assessment Year: 2011-12 (Hybrid Hearing) Shri Vikramsinh Thakorbhai Assistant Commissioner Of बनाम/ Ravat Income-Tax, Circle-Valsad, 208 Vs. 117/Ravat Falia/ Bhutsar/ Palak Arcade, Shantinagar, Tithal Taluka/ Dist. Valsad-396 005 Road, Valsad-396 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Alcpr 4584 K (अपीलाथ"/Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Appellant By Shri Rajesh Upadhyay, Ar राज"व क" ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई क" तार"ख/Date Of Hearing 22/07/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 26/09/2025

208 Vs. 117/Ravat Falia/ Bhutsar/ Palak Arcade, Shantinagar, Tithal Taluka/ Dist. Valsad-396 005 Road, Valsad-396 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ALCPR 4584 K (अपीलाथ"/Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Appellant by Shri Rajesh Upadhyay, AR राज"व क" ओर से /Respondent by Shri Ajay Uke, Sr-DR सुनवाई क" तार"ख/Date of Hearing 22/07/2025

THE WANKA VIVIDH KARYAKARI SEVA SAHKARI MANDALI LTD,TAPI vs. THE INCOME TAX OFFICER, WARD2 BARDOLI, BARDOLI

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

Bench: Shri Pawan Singhआ.अ.सं./Ita No.470/Srt/2023 (Ay 2017-18) (Hearing In Physical Court) The Wanka Vividh Karyakari Seva Income Tax Officer, Sahkari Mandali Ltd. Ward-2, Bardoli, Income Vs At & Po Wanka, Taluka-Nizar, Tax Office, 2Nd Floor, Bsnl Tapi-394370 Building, Opp. Jalaram Akshaymodi40@Gmail.Com Temple, Station Road, Pan No: Aahft 1009 K Bardoli-394601 अपीलाथ"/Appellant ""थ" /Respondent

208/-. On recording such observation, the Assessing Officer 6 The Wanka Vividh Karyakari Seva Sahakari Mandali Ltd. further issued show cause notice that assessee has not filed returned of income, and in absence of such returned income, why income should not be determined without allowing deduction under section 80P. The assessee filed its reply on 26.08.2011 and explained that

ANAND MAHENDRA KAPADIA,SURAT vs. ITO, WARD 3(2)(1), SURAT

In the result the appeals filed by the assessee are hereby allowed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

delay of 91 days in filing the appeals and the same are hereby condoned. 2. Brief facts of the case is that the assessee is an individual filed his Return of Income on 12-09-2009 for the Asst. Year 2009-10 admitting income of Rs.3,84,460/-. Information received during the course of search in the case of M/s.Creative

ANAND MAHENDRA KAPADIA,SURAT vs. ITO, WARD 3(2)(1), SURAT

In the result the appeals filed by the assessee are hereby allowed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

delay of 91 days in filing the appeals and the same are hereby condoned. 2. Brief facts of the case is that the assessee is an individual filed his Return of Income on 12-09-2009 for the Asst. Year 2009-10 admitting income of Rs.3,84,460/-. Information received during the course of search in the case of M/s.Creative

SHREE INFRA,SURAT vs. PR. CIT-1, SURAT, SURAT

In the result, the appeal of the assessee is dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

condoned on due consideration of facts and owing to smallness of delay causing no perceptible prejudice to other side. 3. The assessee has raised the following grounds of appeal: “1. The Ld. PCIT-1 has erred and was not just and proper on the facts of the case and in law in considering the Assessment Order dated 13/04/2021 passed

ACIT, CC-3, SURAT vs. SHRI NARESH NEMCHAND SHAH, SURAT

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.197/Srt/2020 ("नधा"रणवष" / Assessment Years: (2012-13) (Physical Court Hearing) The Acit, Central Cir.-3, Vs. Naresh Nemchand Shah, Surat. Abhishek House, Bh. Jeevan Bharti School, Kadampali Society, Nanpura, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrps 0182 J (Assessee)/(Revenue) (Respondent)/(Assessee)

condone the delay in filing in some of the present appeals. The argument on behalf of the assessee was that on account of not filing the appeals by the revenue within the period of limitation, their vested right to avail the benefit of the Vivad Se Viswas Scheme was taken away. We have rejected such an argument firstly by holding