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

SHRI LALJIBHAI KALUBHAI MIYANI,SURAT vs. INCOME TAX OFFICER, WARD 3(3)(5), SURAT

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shri Jivrajbhai Kalubhai Miyani, I.T.O., A/31, 32 Ramdevpir Nagar, Ward 3(3)(2), Vs. Varachha Road, Varachha, Surat. Surat-395006. Pan No. Aempm 3134 P Appellant/ Assessee Respondent/ Revenue Shri Laljibhai Kalubhai Miyani, I.T.O., 83, Shirdidham Society, Hira Ward 3(3)(5), Vs. Baug, Varachha Road, Surat. Surat-395006. Pan No. Ablpp 5096 K Appellant/ Assessee Respondent/ Revenue

condone the delay in filing appeal and admit the same for adjudication. Now adverting to the facts of the case, leading to filing the present appeal. 6. Brief facts of the case are that the assessee is an individual, filed his return of income for the A.Y. 2012-13 on 30/03/2013 declaring income of Rs. 6,86,470/-. The assessee

SHRI JIVRAJBHAI KALUBHAI MIYANI,SURAT vs. INCOME TAX OFFICER, WARD 3(3)(2), SURAT

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shri Jivrajbhai Kalubhai Miyani, I.T.O., A/31, 32 Ramdevpir Nagar, Ward 3(3)(2), Vs. Varachha Road, Varachha, Surat. Surat-395006. Pan No. Aempm 3134 P Appellant/ Assessee Respondent/ Revenue Shri Laljibhai Kalubhai Miyani, I.T.O., 83, Shirdidham Society, Hira Ward 3(3)(5), Vs. Baug, Varachha Road, Surat. Surat-395006. Pan No. Ablpp 5096 K Appellant/ Assessee Respondent/ Revenue

condone the delay in filing appeal and admit the same for adjudication. Now adverting to the facts of the case, leading to filing the present appeal. 6. Brief facts of the case are that the assessee is an individual, filed his return of income for the A.Y. 2012-13 on 30/03/2013 declaring income of Rs. 6,86,470/-. The assessee

LABHUBEN MANUBHAI MANGUKIYA,SURAT vs. INCOME TAX OFFICER WARD 3(3)(5), SURAT

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.773/Srt/2024 Assessment Year: (2017-18) (Physical Hearing) Labhuben Manubhai Mangukiya. Vs. The Ito, 24, Ramkrishna Society, L.H. Road, Ward-3(3)(5), Surat - 395006 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aczpm1695G (Appellant) (Respondent)

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 23.10.2023 by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AY) 2017-18. 2. The grounds of appeal raised by the assessee are as under: “1. In view of the facts and circumstances of the case

BAKER ABDULAZIZ NORAT,PANOLI, BHARUCH, GUJARAT vs. INCOME TAX OFFICE, WARD 1(1), BHARUCH, BHARUCH, GUJARAT

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1232/Srt/2024 Assessment Year: (2018-19) (Hybrid Hearing) Baker Abdulaziz Norat, Vs. Ito, 107, Panoli Travels, Station Road, Ward – 1(1), Panoli, Bharuch – 394115 Bharuch "थायीलेखासं./जीआइआरसं./Pan/Gir No: Akepn7411Q (Appellant) (Respondent) Appellant By Ms Vidhi Pandya, Ca Respondent By Shri Abhishek Gautam, Sr. Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 21/11/2025

210/-, which was treated as unexplained cash credits u/s 68 of the Act. The total income was assessed at Rs.32,56,740/- as against returned income of Rs.4,08,530/-. Subsequently, penalty proceeding u/s 270A of the Act was initiated on 17.03.2021 by issuing show cause notices dated 09.06.2021 and 27.07.2021, requesting to file its reply. The assessee was asked

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

ACIT, CENTRAL CIRCLE, VAPI vs. RADHA MADHAV ECO INDUSTRIAL PARK, VAPI

In the result, appeal of the assessee is partly allowed and appeal of revenue is dismissed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.762/Srt/2023 Assessment Year: (2021-22) (Hybrid Hearing) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.41/Srt/2024 Assessment Year: (2021-22) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita Nos.625/Srt/2024 Assessment Year: (2018-19) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.632/Srt/2024 Assessment Year: (2018-19) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent)

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

RADHA MADHAV ECO-INDUSTRIAL PARK,VAPI vs. ACIT, CENTARL CIRCLE-1, VAPI, VAPI

In the result, appeal of the assessee is partly allowed and appeal of revenue is dismissed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.762/Srt/2023 Assessment Year: (2021-22) (Hybrid Hearing) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.41/Srt/2024 Assessment Year: (2021-22) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita Nos.625/Srt/2024 Assessment Year: (2018-19) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.632/Srt/2024 Assessment Year: (2018-19) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent)

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

RADHA MADHAV ECO-INDUSTRIAL PARK,VALSAD vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VAPI

In the result, appeal of the assessee is partly allowed and appeal of revenue is dismissed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.762/Srt/2023 Assessment Year: (2021-22) (Hybrid Hearing) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.41/Srt/2024 Assessment Year: (2021-22) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita Nos.625/Srt/2024 Assessment Year: (2018-19) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.632/Srt/2024 Assessment Year: (2018-19) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent)

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

MANJUBEN NATVARBHAI PATEL L/H OF NATVARBHAI RANCHHODBHAI PATEL,BARDOLI vs. INCOME TAX OFFICER, WARD-2, BARDOLI, BARDOLI

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

Bench: MS SUCHITRA RAGHUNATH KAMBLE (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

section 253(3) of the Act. In the affidavit, the assessee stated that the CIT(A) has passed the order on 21.07.2022 and it was received on 01.08.2022. The assessee went to USA after assigning all the papers to the briefing counsel for filing appeal before Tribunal. However, the payment of the appeal fees was not made

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

210 days for which the assessee has filed the delay condonation application and the reason given therein appears to be genuine. Hence, the delay is condoned. 6. The Ld. AR submitted that the CIT(A) erred in confirming the action of the AO CPC in assessing income of the assessee as Rs. 1,15,17,000/- as against the returned

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\naffidavit giving reasons for delay in filing the appeal before the Tribunal. In\nthe affidavit, the assessee stated that CIT(A) has passed order u/s 250 of the\nAct on 15.09.2023. However, the assessee filed the appeal on 29.06.2024.\nTherefore, there is a delay of 63 days. The assessee

PANKAJBHAI DEVRAJBHAI SOLIYA,BHARUCH vs. ITO, WARD 2(1), BHARUCH

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1086/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Pankajbhai Devrajbhai Soliya, Vs. Nfac, Delhi Plot No.5107, Nr. Khwaja Chowkdi, (Present Jurisdictional Ao: G.I.D.C Ankleshwar, Bharuch – 393002, Ito, Gujarat Ward – 2(1), Bharuch "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bmpps9450N (Appellant) (Respondent) Appellant By Shri Biren Shah & Gulab Thakor, Ar Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 13/01/2025 Date Of Pronouncement 16/01/2025

210/- against the returned income of Rs.6,55,880/- u/s 147 r.w.s. 144B of the Act. 4. Aggrieved by the order of AO, the assessee filed this appeal before the CIT(A). The CIT(A) observed that assessment order was passed on 27.03.2023, but the appellant had filed appeal on 22.06.2023, which was delayed by 56 days. The ITA No.1086/SRT/2024/AY.2017-18

NAYNABEN ARUNBHAI JAIN,AHURA NAGAR SOCIETY vs. PCIT SURAT-1, AAYAKAR BHAVAN

In the result, the appeal of the assessee is allowed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.571 & 572/Srt/2024 Assessment Years: (2013-14 & 2014-15) (Hybrid Hearing) Naynaben Arunbhai Jain Principal Commissioner Of बनाम/ 255-257, Ahura Nagar Society Income-Tax, Surat-1, Income Tax Vs. Surat – 395009 Office, 123, 1Stfloor, Aaykar Bhavan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acnpj 5784 D (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से / Appellant By Shri Rasesh Shah, Ca राज" की ओर से /Respondent By Shri Ravinder Sindhu, Cit-Dr सुनवाई की तारीख/Date Of Hearing 23/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 19/09/2025

delays in filing the appeals are condoned and we proceed to decide the cases on merit. 3. Grounds of appeal raised by the assessee in ITA No.571/SRT/2024 (AY 2013-14) are as under: “1. On the facts and in circumstances of the case as well as law on the subject, the learned Pr.CIT has erred in passing the order

NAYNABEN ARUNBHAI JAIN,AHURA NAGAR SOCIETY vs. PCIT SURAT-1, AAYAKAR BHAVAN

In the result, the appeal of the assessee is allowed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.571 & 572/Srt/2024 Assessment Years: (2013-14 & 2014-15) (Hybrid Hearing) Naynaben Arunbhai Jain Principal Commissioner Of बनाम/ 255-257, Ahura Nagar Society Income-Tax, Surat-1, Income Tax Vs. Surat – 395009 Office, 123, 1Stfloor, Aaykar Bhavan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acnpj 5784 D (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से / Appellant By Shri Rasesh Shah, Ca राज" की ओर से /Respondent By Shri Ravinder Sindhu, Cit-Dr सुनवाई की तारीख/Date Of Hearing 23/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 19/09/2025

delays in filing the appeals are condoned and we proceed to decide the cases on merit. 3. Grounds of appeal raised by the assessee in ITA No.571/SRT/2024 (AY 2013-14) are as under: “1. On the facts and in circumstances of the case as well as law on the subject, the learned Pr.CIT has erred in passing the order

KAMUBEN RAMANLAL PATEL,DAMAN vs. INCOME TAX OFFICER, DAMAN

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

Bench: Ms.Suchitra Raghunath Kamble& Shri Bijayananda Prusethआयकरअपीलसं./Ita No.913/Srt/2024 Assessment Year: 2012-13 (Hybrid Hearing) Smt. Kamuben Ramanlal Patel Income Tax Officer, Daman, बनाम/ House No.1, Varkund, Income Tax Department, Jeevanji Vs. Mithanagar, Nani Daman, Hotel Building, Kathiria Road, Daman & Diu-396 210 Nani Daman, Daman & Diu- -396210 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acppk1885N (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri Hemant Suthar, Ca राज"कीओरसे /Respondent By Shriajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 17/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/09/2025

210 Nani Daman, Daman and Diu- -396210 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ACPPK1885N (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant by Shri Hemant Suthar, CA राज"कीओरसे /Respondent by ShriAjay Uke, Sr. DR सुनवाई की तारीख/Date of Hearing 17/07/2025 उद्घोषणा की तारीख/Date of Pronouncement 25/09/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal

HARMONY YARNS PVT. LTD.,SURAT vs. PR. COMMISSIONER OF INCOME TAX -1, SURAT

In the result, the appeal filed by the assessee is partly allowed in above terms

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.348/Srt/2023 Assessment Year: (2018-19) (Physical Hearing) Harmony Yarns Private Vs. The Pcit-1, Limited, Surat Plot-65, 1St Floor Subhash Nagar Society, Ghod Dod Road, Nr. Ram Chowk, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach5895F (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Airiju Jaikaran, Cit(Dr) Date Of Hearing 12/10/2023 23/11/2023 Date Of Pronouncement

210 14 Date of Order 27/10/2021 4 ITA No.348/SRT/2023/AY.2018-19 Harmony Yarns Pvt. Ltd. 15 DIN ITBA/AST/S/143(3)/2020-21/1030101465(1) ASSESSMENT ORDER 1. The case was selected for complete scrutiny assessment under the E- assessment Scheme, 2019 on the following issues: S No. issues 1. Transactions with Company whose Registration has been Cancelled by MCA. From the above extract