STATE BANK OF INDIA (AHWA BRANCH),,DANG vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

D E R PER PENCH: 1. The above captioned appeals by the Assessee are directed against the order of learned Commissioner of Income tax (Appeals)- Valsad (in short “the CIT (A)”) all dated 15.04.2016 pertaining to Assessment Years 2013-14 to 2015-16 arising out of support orders SBI v. ACIT(CPC)Ghaziabad /I.T.A.No. 3419 to 3423/ AHD/2016/A.Y

STATE BANK OF INDIA (AHWA BRANCH),,DANG vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

D E R PER PENCH: 1. The above captioned appeals by the Assessee are directed against the order of learned Commissioner of Income tax (Appeals)- Valsad (in short “the CIT (A)”) all dated 15.04.2016 pertaining to Assessment Years 2013-14 to 2015-16 arising out of support orders SBI v. ACIT(CPC)Ghaziabad /I.T.A.No. 3419 to 3423/ AHD/2016/A.Y

STATE BANK OF INDIA (AHWA BRANCH),,DANG vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

D E R PER PENCH: 1. The above captioned appeals by the Assessee are directed against the order of learned Commissioner of Income tax (Appeals)- Valsad (in short “the CIT (A)”) all dated 15.04.2016 pertaining to Assessment Years 2013-14 to 2015-16 arising out of support orders SBI v. ACIT(CPC)Ghaziabad /I.T.A.No. 3419 to 3423/ AHD/2016/A.Y

STATE BANK OF INDIA (VYARA BRANCH),,NA vs. ARIVS.THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

D E R PER PENCH: 1. The above captioned appeals by the Assessee are directed against the order of learned Commissioner of Income tax (Appeals)- Valsad (in short “the CIT (A)”) all dated 15.04.2016 pertaining to Assessment Years 2013-14 to 2015-16 arising out of support orders SBI v. ACIT(CPC)Ghaziabad /I.T.A.No. 3419 to 3423/ AHD/2016/A.Y

KANTILAL DAYALBHAI RAMBHAI ,SURAT vs. ITO(INT. TAX), SURAT

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

253(3) of the Act. The learned Authorized Representative (ld. AR)\nsubmitted that the CIT(A) has passed order u/s 250 of the Act on 26.06.2024,\nbut the assessee was UK citizen since more than 45 years, who did not receive\nphysical copy of the order passed by CIT(A). The Id. AR submitted that assessee\nwas not present

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

In the result, appeal of the assessee is allowed

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

D E R PER BIJAYANANDA PRUSETH, AM: These four appeals emanate from the orders dated 23.12.2024 passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short “CIT(A)”], for the assessment years (AYs) 2009-10 to 2011-12. Since the facts are common and grounds of appeal are almost identical except variance of amounts, with

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

In the result, appeal of the assessee is allowed

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

D E R PER BIJAYANANDA PRUSETH, AM: These four appeals emanate from the orders dated 23.12.2024 passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short “CIT(A)”], for the assessment years (AYs) 2009-10 to 2011-12. Since the facts are common and grounds of appeal are almost identical except variance of amounts, with

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

In the result, appeal of the assessee is allowed

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

D E R PER BIJAYANANDA PRUSETH, AM: These four appeals emanate from the orders dated 23.12.2024 passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short “CIT(A)”], for the assessment years (AYs) 2009-10 to 2011-12. Since the facts are common and grounds of appeal are almost identical except variance of amounts, with

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

In the result, appeal of the assessee is allowed

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

D E R PER BIJAYANANDA PRUSETH, AM: These four appeals emanate from the orders dated 23.12.2024 passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short “CIT(A)”], for the assessment years (AYs) 2009-10 to 2011-12. Since the facts are common and grounds of appeal are almost identical except variance of amounts, with

SAROJ TILAKRAJ JUNEJA,SURAT vs. DCIT CIRCLE-1(1)(1), SURAT

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1048/Srt/2024 Assessment Year: (2014-15) (Physical Hearing) Saroj Tilakraj Juneja, Vs. The Dcit, 3, Subhas Nagar Society, Ghod Dod Road, Circle - 1(1)(1), Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abbpj5634M (Appellant) (Respondent) Appellant By Shri Kiran K. Shah, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 08/01/2025 Date Of Pronouncement 13/01/2025

D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanates from the order passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 28.02.2024 by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AY) 2014-15. 2. The grounds

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

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 submitted

VIHAN VIBHAG CREDIT CO-OPERATIVE SOCIETY LTD.,SURAT vs. ITO, WARD 2(2)(5), SURAT

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.707/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Vihan Vibhag Credit Co-Operative Vs. Ito, Society Ltd., Ward – 2(2)(5), At & Po: Vihan, Tal – Kamrej, Surat Tapi – 394320, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabav5113F (Appellant) (Respondent) Appellant By Shri Akshay M. Modi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 17/11/2025 Date Of Pronouncement 27/11/2025

253(3) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal of appeal before the Tribunal. The appellant submitted that Mr. Prativ Patel, tax consultant, was appointed to handle tax matter including filing return of income. The e-mail Id, i.e., hhhkabrawala@gmail.com of the earlier tax consultant was registered in the ITBA

RAIYANI BROTHERS,SURAT vs. ITO, WARD-3(3)(4), SURAT

In the result, appeal filed by the assessee is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.8/Srt/2021 Assessment Year: (2012-13) (Physical Hearing) M/S. Raiyani Brothers, Vs. Income Tax Officer, 9, Dumaswala Compound, Near Ward-3(3)(4), Surat, Aaykar Sargam Doctor House, Hira Baug, Bhavan, Majura Gate, Surat- Varachha Road, Surat – 395006. 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfr0702K (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 13/10/2023 Date Of Pronouncement 30/10/2023

D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2012-13, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals)-3, Surat [in short “the ld. CIT(A)”], in Appeal No.CIT(A),-3/10649/2016-17, dated 17.05.2019, which in turn arises out of an assessment

I K CORPORATION ,SURAT vs. ITO, WARD-1(3)(2), SURAT

In the result, assessee’s appeal is allowed for statistical purposes

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.789 & 790/Srt/2024 Assessment Year: (2009-10) (Hybrid Hearing) I K. Corporation Income Tax Officer, बनाम/ E-407, Krishna Township, Ward -1(3)(2), Surat, Room No.203, Vs. Nr. Govindji Hall, Dabholi 2Nd Floor, Aaykar Bhavan, Anavil Road, Katargam, Surat-395 Business Center, Adajan Road, Surat- 004 395 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacfi 2599 E (Appellant) (Respondent)

D E R PER BIJAYANANDA PRUSETH, AM: These two appeals by the assessee emanate from the separate orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) both dated 06.05.2024 by National Faceless Appeal Centre (NFAC), Delhi/ Commissioner of Income-tax (Appeals) [in short ‘Ld. CIT(A)’] for the Assessment Year

I K CORPORATION,SURAT vs. ITO, WARD 1(3)(2), SURAT

In the result, assessee’s appeal is allowed for statistical purposes

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.789 & 790/Srt/2024 Assessment Year: (2009-10) (Hybrid Hearing) I K. Corporation Income Tax Officer, बनाम/ E-407, Krishna Township, Ward -1(3)(2), Surat, Room No.203, Vs. Nr. Govindji Hall, Dabholi 2Nd Floor, Aaykar Bhavan, Anavil Road, Katargam, Surat-395 Business Center, Adajan Road, Surat- 004 395 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacfi 2599 E (Appellant) (Respondent)

D E R PER BIJAYANANDA PRUSETH, AM: These two appeals by the assessee emanate from the separate orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) both dated 06.05.2024 by National Faceless Appeal Centre (NFAC), Delhi/ Commissioner of Income-tax (Appeals) [in short ‘Ld. CIT(A)’] for the Assessment Year

SHRI HARGOVIND ISHWARBHAI PATEL,SURAT vs. DCIT CENTRAL CIRCLE-2, SURAT

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

section 253(3) of the Act. The assessee has filed an affidavit\nexplaining reasons for the delay. It has been stated that the assessee was\nunaware of the passing of the order by the CIT(A) since his registered e-mail\nand mobile number on the income tax portal belonged to his former\nconsultant. Due to non updation of details

RAZAK ABDULKARIM MANSURI,VAPI vs. INCOME TAX OFFICER, WARD-7, VAPI

Appeal is allowed for statistical purpose

Bench: Dr. Dinesh Mohan Sinha&Shri Bijayananda Pruseth

D E R PER Dr DINESH MOHAN SINHA, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2017-18, is directed against the order passed by the National Faceless Appeal Centre (NFAC) vide order dated 15.12.2023, which in turn arises out of an assessment order passed by Income Tax Department / Assessing Officer under section

JAYESH JADAVJI THAKKAR,SURAT vs. ITO, WARD 3(2)(1), SURAT

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.930/Srt/2024 Assessment Year: (2017-18) (Physical Hearing) Jayesh Jadavji Thakkar, Vs. The Ito, 402, Paradise Apartment, Mahadev Ward - 3(2)(1), Faliu, Katargam, Surat - 395004 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajmpt4689H (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 17/02/2025 Date Of Pronouncement 29/04/2025

D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanates from the order passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 03.07.2024 by the National Faceless Appeal Centre, Delhi /Commissioner of Income-tax (Appeals) [in short ‘CIT(A)’] for the Assessment Year (AY) 2017-18. 2. Grounds of appeal raised